Announcement to software firms related to frequent defects in electronic submissions
The Ministry of Finance published on their web pages an announcement addressed to software firms which provide applications for processing the electronic submissions of tax payers. The announcement mainly relates to defects in not complying with the requirements for the submissions. Such submissions are currently considered defective and prompt the tax administrator to request the correction of the defects. If they are not corrected, this could even make the submissions ineffective. According to an amendment to the VAT Act, which is now in the legislative process, electronic submissions related to VAT obligations that do not have the required structure and format would be automatically considered ineffective. For this reason, the Ministry of Finance lists the most frequent defects of electronic submissions:
- The possibility of typing more characters in an entry than what is stated in the structure
- Not respecting the data type of an entry (e.g. the possibility of typing an alphanumerical character in a purely numerical entry)
- Inserting a value in an unauthorised field
- encoding of an XML file does not correspond with the encoding declared in the header of the file
- The size of attachments exceeds the 4 MB limit
- Attachments to submissions that should be inserted directly into the XML structure of the submission are enclosed in a format which is not allowed, e.g. pdf
