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.