Obligations in connection with your 1st VAT return

If you file a VAT return for the first time and we send you a paper VAT return form for this, you must enclose all original invoices. 

If we inspect your tax return then we may request the following documents:

  • copies of invoices that you have issued
  • original invoices for purchases and costs
  • import documents

We are able to correct tax returns up to 5 years after the end of a tax year by imposing an additional tax assessment.

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