How to Report Refunds and Adjustments in SEF

When a VAT taxpayer issues a fiscal receipt for a refund due to the cancellation of a previous fiscal receipt or a subsequent reduction of the tax base, certain steps need to be followed for proper reporting in SEF.

In the case of a refund due to the cancellation of a fiscal receipt (not involving a corporate cardholder), the reduction in the tax base must be reported under the “Cancellation – tax debtor supplier” section. This information should be entered in the appropriate fields for advances or turnover, based on the applicable tax rates. Similarly, the reduction in the calculated VAT should be reported in the corresponding fields, following the tax rates applicable for the tax period in which the taxpayer fulfills the conditions for the reduction.

On the other hand, if the refund is issued due to a subsequent reduction of the tax base (again, not involving a corporate cardholder), the reduction in the tax base must be recorded under the “Increase/reduction of the tax base or VAT – tax debtor supplier” section. As with the previous case, the information should be entered in the relevant fields for advances or turnover, following the applicable tax rates. The reduction in VAT should also be reported in the correct fields based on the tax rates for the period in which the conditions for the reduction are met.

In both cases, the data should be reported in field 3.6 of the PDV Form, in line with the general rules for VAT reporting.

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