RisksNovember 5, 20248 min read
E-commerce VAT Regularization: How to Correct Your Errors
VAT errors in your past? There's still time to regularize. The authorities are more lenient with those who correct themselves.
Introduction: Mistakes Happen, Regularization Saves
Just realized your VAT declarations from recent years contain errors? Sold B2C across Europe without OSS? Miscalculated VAT on imports?
Don't panic. Voluntary regularization is not only possible, it's encouraged by the administration. And most importantly, it significantly limits penalties.
Key Principle
Tax authorities clearly distinguish good faith errors from deliberate fraud. Voluntary regularization demonstrates good faith and drastically reduces applicable penalties.
Why Regularize Voluntarily?
Advantage #1: Reduced Penalties
| Situation | Surcharge |
|---|---|
| Voluntary regularization | 0% to 10% |
| Discovered during audit | 40% to 80% |
80%penalties avoidedBy voluntarily regularizing
Step-by-Step Regularization Procedure
Step 1: Complete Audit of Your Flows
Step 2: Calculate Amounts Due
Step 3: Prepare Corrective Declarations
Step 4: Contact Administration
Step 5: Payment
Conclusion: Regularizing Means Choosing Peace of Mind
Voluntary regularization isn't an admission of weakness. It's proof of professionalism and good faith. If you have doubts about your past situation, don't wait for an audit to act.