Intra-community acquisition
January 21, 2018 | 30,00 EUR | answered by Dipl.-Kfm. Frank-Olaf Illiges
When registering for the advance payment of value added tax, I obviously made a mistake. The tax office informs me that I had registered for code 89 for intra-community acquisitions without being issued a VAT identification number.
Since I do not have to register for intra-community acquisitions, for whatever reason, I incorrectly assigned the corresponding amount.
Is it sufficient if I enter a 0 under code 89 and increase the amount in code 81 accordingly? The advance payment amount remains the same.
Dear inquirer,
Thank you for your inquiry, which I will gladly answer taking into consideration your commitment and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information or the ambiguity of information can change the tax result. Please be aware that this does not replace individual comprehensive advice.
To correct your monthly VAT return, you need to resubmit a complete and correct VAT return for the corresponding month to the tax office. In this second VAT return, you must check the box for "corrected return." In the second VAT return, leave field 89 (intra-community acquisitions) blank. If the original entry in field 89 is not an intra-community acquisition but a domestic sales revenue, increase the value in field 81 (taxable turnover at 19%) in the second VAT return. This will keep the input tax amount unchanged. However, the VAT prepayment for the month will increase by 19% of the change amount.
Best regards,
Dipl.-Kfm. Frank-Olaf Illiges
Tax consultant
