VAT- Vies Returns

A) Through this service, you can submit:

the due and overdue initial or amending Periodic VAT returns relating to tax periods from 01/01/2011 onwards.
the overdue initial or amending VAT returns relating to the Reference years 2010 to 2013.
VIES Tables concerning tax periods from 01/01/2011 onwards as well as the corrective Tables from 01/01/2010 onwards.

B) Pre-filled VAT returns

In the VAT returns submitted from 5/12/2022 onwards and concerning tax periods from 1/1/2022, pre-filled codes appear with amounts based on the data transmitted to the IAPR’s digital platform myDATA and their classification. The taxpayer can modify the pre-filled amounts.

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Deadlines

a) Periodic VAT returns are submitted on time by the last business day of the month after the month or quarter of reference, for the persons who keep category C or B books respectively.

b) The Summary Tables of Intra-Community Transactions (forms F4 & F5) are submitted on time by the 26th of the month following the transaction.

Unofficial Translation of VAT RETURN

VAT RETURN version 2016

Frequently asked questions and answers

FAQs about for VAT-VIES (last updated on 21-05-2021)

Instructions for use

Submit VAT Returns via xml file

Useful information

1) Accepted by the system are:

a) the due and overdue initial or amending Periodic returns concerning tax periods from 01/01/2011 onwards.
b) the overdue initial or amending returns relating to the Reference year 2010 and onwards.
c) the due and overdue initial VIES Tables concerning tax periods from 01/01/2011 onwards as well as the corrective Tables from 01/01/2010 onwards.

2) Change in completing the Periodic VAT returns. Code Number 401 (credit balance of previous tax period) of the VAT returns can be changed ONLY by submitting an amending return of the previous tax period. (Refers to returns submitted for acts from 01-03-2018 onwards, while before 01-03-2018 it can still be changed by the user).

3) The deadline for timely submission of the Summary Tables of Intra-Community Transactions (forms F4 & F5) is the 26th of the month following the transaction.

4) Creation of an automatic VAT Refund Application, when a credit statement is submitted with an amount in CN 503 and concerns tax periods from 01/03/2018 onwards (new 13/03/2018).

Specifications for file submission: