Which year should the consumption tax be filled for?

I’m doing double-entry bookkeeping and I have to pay the VAT for 2020, because it’s the only year where I made more than the limit (1000man). But should I file it with the results of 2022 (lesser income) or 2020 (the year I got over 1000man)?

I can’t find a definitive answer. Any help welcome 🙂

2 comments
  1. You have to file and pay the VAT for 2022, not 2020. (You qualify based on 2 years before – I think the idea is that after having done your 2020 tax return in 2021, you should have been on notice that you needed to keep more detailed records in 2022).

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