Correction of the VAT declaration after changing the address - where to submit?

Service-Tax

In business practice, there may be a situation where it will be necessary to issue a correction of the VAT declaration after the change of the taxpayer's residence address in the case of sole proprietorship of natural persons, i.e. after changing the competent office. Should the correction of the VAT declaration then be submitted to the new or old office?

When is it necessary to correct the VAT declaration?

The VAT Act obliges a taxpayer who has incorrectly completed an already submitted tax declaration to prepare a correction of the VAT declaration. The form in question may also be necessary in the event that the VAT was not deducted and the taxpayer noticed the error only after the end of the period. The obligation to correct previous periods may also result from a mistake in the sales invoice that resulted in incorrect tax settlement. There are many reasons for the necessity to submit VAT declarations for previous settlement periods - therefore, in practice, the correction of VAT declarations sent to the Tax Office is a common phenomenon.

A change of address may mean a change in the tax office

The relevant authority for the purposes of settling VAT in the case of natural persons running a sole proprietorship is the tax office competent for the entrepreneur's place of residence. So if, in the course of conducting business, a taxpayer who is a natural person changes his place of residence, this may mean a change of the competent office for VAT settlements.

Correction of the VAT declaration after the change of the tax office - where to submit it?

If there is a change in the properties of the tax office, and the taxpayer will have to correct the VAT declaration for the period in which he was subject to another office, then the question arises: where to submit a correction of the VAT declaration after changing the address? Can the current office be elected, or can it be submitted in the new office, despite the fact that the original declaration for the corrected period was sent to the "old" office?

The tax ordinance provides the answer to the above questions.

Art. 18 § 1 of the Tax Ordinance:
"If, after the end of the tax year or other accounting period, an event occurs that causes a change in the jurisdiction of the local tax authority, the tax authority competent for the matters relating to previous tax years or other accounting periods is the competent authority after the occurrence of these events (...)"

Therefore, as it follows from the cited content of the legal act, if after the end of the settlement period (month or quarter, depending on which form was chosen in the VAT-R registration application) there was a change in the properties of the tax office, the authority competent to settle cases concerning previous accounting periods is the office appropriate for the current period. Therefore, the correction of the VAT declaration after the change of address, despite the fact that it concerns previous periods, should be submitted to the competent office after the change of address.

If, during the course of business, the taxpayer's address of residence changes, which will change the jurisdiction of the local office, corrections of VAT declarations for earlier periods should be submitted to the office where the taxpayer accounts for the current period (after the change of address).