Amended/Supplementary VAT return

Micheal H

I submitted my 4-monthly VAT return online last week, but have just found an invoice for a purchase that I didn't include with the return. Would I be right in saying that I should submit a supplementary return instead of an amended one?

CIARAN_BOYLE

Micheal H wrote: »

I submitted my 4-monthly VAT return online last week, but have just found an invoice for a purchase that I didn't include with the return. Would I be right in saying that I should submit a supplementary return instead of an amended one?

Your choice

a supplementary one you put in just the one invoice

an ammended you put in the totals from the old return plus the new invoice

Micheal H

Great, thanks for clearing that up Ciaran.

Andrew OShaughnessy

Liable for vat bi annually for 01/07/21 to 31/12/21- mistakenly made bi monthly return for july/Aug 21 and supplementary return for sept/Oct 21. I have now made amended return for the total due for the July to Dec period. Will I be able to reclaim the overpayment?

I would include in next vat return. amending vat returns is a red flag to revenue and may get you audited.

Stratvs

https://www.boards.ie/discussion/comment/118490233#Comment_118490233

It's odd that ROS had option to file bi-monthly you're bi-annual as usually it only has options for the periods due going on the frequency of filing. Supplementary returns are normally added to original returns for the same period. Amended returns normally overwrite original returns for the same period. You now seem though to have an original for July/Aug, a supplementary (but no original) for Sept/Oct and an amended for the whole period July-Dec. If you have only just done this I'd wait a couple of days until ROS shows all the filed returns in your "charges & collections" tab. Then if there are incorrect items showing a MyEnquiry explaining what happened will get the wrong ones removed and any overpayment refunded.

Cionny

I have taken up a new role and when doing VAT return noticed some errors in previous bi-monthly returns going back to Nov/Dec 21 so considering a Supplemental for the 3 bi-monthly (Nov/Dec 21, Jan/Feb and Mar/Apr 22) but also aware that this will be a red flag for Revenue for potential audit - but I am not sure if there is any other option or could 1 Supplemental be done to cover all?

Stratvs

https://www.boards.ie/discussion/comment/119358091#Comment_119358091

You can file either :-

• An amended return - which overrides the original entirely or
• A supplementary return - which is in addition to the original.

See end page 6 top page 7 here for the difference between amended and supplementary returns.

Corrections may sometimes give rise to further enquiry but I wouldn't worry unduly about it.

Cionny

thanks very much for clarifying that Stratvs - really very helpful - thanks again