For returns that are not listed in this FAQ, you can correct all information except the period concerned by the return.

You can correct the periodic return up to and including the legal filing deadline.

However, if you discover a material error after the legal filing deadline expired, you must indicate the correction in the next return to be filed.

A material error is any error or omission that does not give rise to drawing up or filing a corrective document.

You can modify or add transactions in a subsequent return by adding a corrective element. 

More information in the heading “To submit a return”.

You can file several different customer lists for the same period.

If you wish to merge them, please mention it in the “Comment” section. If not, we will contact you to find out which one should be kept or if you wish to merge them.

For VAT Refund returns, you can only correct:

• your personal information (e-mail address, bank account number...)
• The enclosure(s)
• An element explicitly requested by a Member State of refund. For instance:
  • changing an activity code.
  • adding a document.

Forgotten/incorrect purchase or import amounts or documents

If you have forgotten any import or purchase documents in your quarterly VAT Refund return, you must add them to your annual return.

You can add/modify/delete a document or amounts of a (quarterly or annual) return already entered only if the Member State:

• explicitly asks you to do so or
• has not yet processed your application

In this case, proceed according to the following steps: 

1. Enter again your original application for VAT Refund by setting all amounts to “0,00”. Enter the reference of the return to be corrected in the “Improvement of a previous document” field.
   
   

2. File a new application for VAT Refund.
   Leave the field “Improvement of a previous document” blank as you should not use the reference of the original application for VAT Refund.

No correction possible for an application for VAT Refund intended to France

French authorities do not accept correction of VAT Refund returns. You should contact the relevant French service in order to explain your situation. You will find their contact details in the confirmation e-mail that the Member State of refund sent to you after you submitted your return via Intervat.

Contact details of Member States

You can find the contact details of the various Member States in the guide "VAT refunds - contact points of the competent national authorities" on the European Commission's website.

You do not need to correct a previously filed OSS return. You simply need to modify or add transactions in the "Corrections" tab when filing a later return.

More information on filing an OSS return.  

The XML file may contain one or more returns of the same type, including all the correct information for the period concerned.

For each return you want to correct, your XML file must contain the tag indicating that it is a correction and the reference of the return to be corrected. The tag depends on the type of return you want to correct.

Examples:

• Customers list:
  <ReplacedClientListing>1-0000000000-202000</ReplacedClientListing>
• Vatrefund:
  <GlobalVatRefundReference>BE2021000000000000</GlobalVatRefundReference>

Once the XML file has been adapted, the filing procedure is the same as for a classic return via XML file. 
More information on filing the different returns.

"Reloading in the screens"

If you have saved a return in an XML file, you can use this option if you want to continue filing in the screens. This option is only valid if the XML file contains only one return.  

Once you have the reference of the return to correct, click on "Dashboard".

In the “Declaration by file”:

• Load the file
• Tick "Reloading in the screens".
• Click on “Continue”.

In “Improvement of a previous document”, enter the reference of the return you wish to correct.

The procedure follows then the same steps as for filing a standard return via screen.
More information on filing the different returns.

From the dashboard, you can more easily correct the following types of return per screen:

• a periodical declaration
• an intra-Community statement
• a declaration as regards the new means of transport (MTN)
• a specific return (629)
• a return of trustee

Select the type of return you want to correct.

Tick the box “I want to introduce a “corrective” statement” .

Select the period of the return to be corrected. The choice of the period will be different depending on the type of return selected (and possibly on your taxation system).

You can only correct returns whose status is “successful”. If that is not the case for this period, the “Continue” button will remain inactive.

At the next stage, the reference and period are pre-filled.

The rest of the procedure is the same as for the standard filing of a return via screen. More information on filing the different returns.