1.0Beyond Compliance: Technical & Advisory Insightshttps://www.taxpartnersuk.com/blogTax Partnershttps://www.taxpartnersuk.com/blog/author/tax_partner/rich600338<blockquote class="wp-embedded-content" data-secret="M4oMsLYuK1"><a href="https://www.taxpartnersuk.com/blog/correcting-vat-errors/">Correcting VAT errors</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.taxpartnersuk.com/blog/correcting-vat-errors/embed/#?secret=M4oMsLYuK1" width="600" height="338" title="“Correcting VAT errors” — Beyond Compliance: Technical & Advisory Insights" data-secret="M4oMsLYuK1" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://www.taxpartnersuk.com/blog/wp-includes/js/wp-embed.min.js </script> Accounting and reporting for Value Added Tax (VAT) can be an overly complex area for small businesses particularly when there are cross-border transactions involved. But taxpayers are legally obliged to submit accurate VAT returns whether filed monthly or quarterly. The VAT rules provide for two alternative ways of correcting VAT errors should the taxpayer discover […]