import turnover tax
October 1, 2010 | 20,00 EUR | answered by COUNSELOR Ralph J. Schnaars
Hello,
I work as a financial accountant and from 2005 to 2009 I incorrectly booked the listed EU sales tax on the freight invoices (goods deliveries from Japan) to an expense account, so the EU sales tax did not appear in the VAT pre-registration as deductible input tax (import turnover tax paid). In the years before it went right. Unfortunately, I only noticed it this year. I work for a medium-sized company.
My question: Can the forgotten EU sales tax be subsequently reported to the tax office and hope for a refund?
Thank you for your response.
Greetings
As long as the assessment of the VAT is not final and legally binding, a corrected VAT return can be submitted to the tax office and the import VAT can be subsequently declared (preferably with corresponding evidence).
In principle, the VAT return itself is an assessment subject to review, so that a correction is possible at least four years after the submission of the return.
However, if the tax office has issued a VAT assessment (e.g. due to deviation from the submitted return), there is no "simple" correction according to § 164 AO (reservation of verification), but then it must be determined how and if the VAT assessment can be reopened for other reasons (e.g. calculation error/obvious error § 129 AO or other amendment possibilities).
It should be noted, however, that the income taxes were also incorrectly assessed (too low profit) and this probably needs to be corrected at the same time.
If you have any questions, please feel free to contact me.
Kind regards
from Norderstedt by
Ralph J. Schnaars
http://www.counselor.de
