What is Annex 13?

A VAT return on its own is a set of totals, and totals can be wrong without anyone noticing. Annex 13 makes them checkable by naming each customer and supplier you traded with. Your figures can then be matched against their own filings.

The schedule itself is not difficult. The trouble is that it depends on data collected earlier, for another purpose. Three fields cause most of the problems:

• The registration number. It cannot be matched if it was never captured, or if it was typed into a remarks box.
• The trade name. It is matched against the registered name, not the name on the shop board.
• The goods and services split. This is decided by how each item was categorised when it was created.

Treat it as a report your system prints, not a form somebody types each month.

See how Kuver Books handles it All terms