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Common VAT VAT declaration errors and how to fix them

VAT declaration

Within the Spanish tax system, the VAT VAT declaration can be a tricky terrain to navigate. Discover the most common mistakes that could affect your tax return and learn how to correct them. Read on for practical tips to make sure you keep your finances in order — don’t let tax mistakes catch you by surprise! Continue exploring our article.

Common errors in VAT VAT declaration

If you are an entrepreneur, it is essential to comply with quarterly and annual Value Added Tax (VAT) filings. Avoiding errors is crucial to prevent penalties from the Tax Agency and ensure timely compliance with your tax obligations. 

Neglecting deadlines

You may always focus on the day-to-day running of your business. Diving into the routine and overlooking the VAT filing deadlines.

Remember that the quarterly VAT VAT declaration must be filed on the 20th day of April, July and October. And on January 30 for the annual closing, together with the last quarterly return.

To avoid this mistake, set up alarms to alert you in advance to prepare all the documentation in time. You may also consider hiring a tax advisor to notify you when the filing date is approaching.

Include incorrect identification data

It is unlikely due to the digitalization of the data. However, typographical errors in the CIF or NIF can generate problems with duplicate liquidations in your VAT VAT declaration.

Forgetting to enter invoices

The VAT Law establishes the obligation to include the invoices issued in the corresponding quarter. But it is possible to forget some, due to haste or carelessness associated with the paperwork necessary for the preparation of the tax. In such situations, you can file a complementary VAT VAT declaration, although there is a risk of facing penalties.

Confusion in the quarter

Filing and declaring VAT requires attention and dedication. It may happen that, while filling in the data, you get distracted, resulting in confusion when indicating the corresponding quarter.

In case of this type of error, it is advisable to contact the Tax Agency to request the cancellation of the VAT declaration. If necessary, you can go to the Agency’s offices to correct the error. To avoid this in the future, disconnect your phone, close online distractions and try to be in a quiet place.

See a summary of the most common mistakes here: 

VAT declaration

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Common errors in invoices

Making mistakes on invoices can trigger various VAT reporting violations. Modifying an invoice after it has been sent to the customer or after the settlement period has passed can result in problems, such as inspections and penalties.

It is essential to issue an amendment invoice detailing the modification and the error. Remember that the amendment invoice must comply with specific requirements. Including identification data and special numbering, according to the Invoicing Regulations.

Errors in the entries in the VAT records books

Errors or omissions in the books of record must be corrected immediately. Are you making a material error in the entries? The rectification must be made in a single entry or group of entries at the end of each settlement period.

For investment goods, rectifications affecting the regularization of deductions must be recorded in the Investment Goods Record Book together with the entry of the corresponding good. Keep the record books in order and without blank spaces, interpolations, scratches or erasures.

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Deficiencies in the breakdown of VAT rates

It is possible that, when carrying out different activities subject to different VAT rates, you may make a mistake when declaring and be taxed at a lower rate than the corresponding one.

Keep in mind that Hacienda has 4 years to review your returns, and if it detects the error, it could require you to pay the difference and impose a surcharge. Remain attentive to this detail to avoid inconveniences in the future.

Have you made mistakes in your quarterly VAT return? If you have identified with any of the above-mentioned errors or if you have reflected on any details you have missed, you have an additional opportunity: the complementary return.

This procedure will regularize the result of your quarterly VAT VAT declarationto the Tax Authorities. If you manage it before the end of the quarterly period, there will be no problem. However, if the voluntary period passes, you will have to declare the corresponding modifications also in your complementary return, but a surcharge will be applied.

In the event that you have paid more VAT than you should have, you will have to file a request for rectification of undue income.

By avoiding common VAT reporting mistakes, you get closer to a smooth tax compliance path. However, we understand that tax management can be complex.

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If you are looking for personalized advice and to ensure that your business tax processes run smoothly, don’t hesitate to request a consultation with our experienced accounting and tax advisors at!

We are here to provide you with the help you need to optimize your returns and ensure the financial health of your company!

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