VAT Art. 72 - Correction of errors in the return

Einleitung zur Rechtsnorm VAT:

Art. 72 VAT from 2024

Art. 72 Correction of errors in the return

¹ If the taxable person discovers errors in his tax returns in the course of drawing up his annual accounts, he must correct them at the latest in the return for the reporting period in which the 180th day after the end of the relevant business year falls.

² The taxable person is obliged to retrospectively correct recognised errors in returns relating to past tax periods unless the tax claims for these tax periods have become legally binding or have prescribed.

³ The retrospective corrections of the returns must be notified in the form specified by the FTA.

⁴ In the case of system-based errors that are difficult to ascertain, the FTA may grant the taxable person facilities under Article 80.