How to make changes to the report on EU sales in the EU VAT scheme for small businesses
If an error is detected in the report, it must be corrected without delay. Submit a replacement report for the quarter in whose details the error was discovered. The new report will replace the previous report entirely. However, you can use the previous report as a template.
Log in to MyTax (opens in a new window).
- You are on the Your tax types tab. Go to EU VAT scheme for small businesses. Select Report on EU sales in the EU VAT scheme for small businesses.
- Select the report of the period that you want to correct. For example, if the period is 1 July–30 September, select Open return at 30 Sept. 2025.
- Select Correct. Make the necessary corrections and submit.
Negligence penalty
If the company fails to file reports on EU sales in the EU VAT scheme for small businesses, a negligence penalty may be imposed. A negligence penalty is imposed, for example, if the company fails to file a report despite being requested to do so. The maximum penalty is €5,000. No negligence penalty is imposed in the case of minor negligence or if there is good reason or special reason for the negligence.
The Tax Administration will not impose negligence penalties in 2025.