Prepare a detailed VAT file

PCN874 is the detailed VAT file used in the reporting workflow. Your office’s reporting specialist decides when it is needed.

Prepare the file

1. Open the client’s report area and choose PCN874 File, or use the PCN action in the periodic report.
2. Check the client and report month.
3. Generate the file from the income and posted expense documents saved in this app.
4. Read the list of issues and open the affected documents.
5. Correct missing or invalid details, then generate again.
6. Download only when the screen says the file is ready.

Common issues

Missing tax identifiers, document numbers or dates, duplicate transactions, and inconsistent VAT details may block the file. Use the issue’s document reference to locate the right record.

Downloading a file does not submit it to the Tax Authority. Follow the office’s filing process and check its confirmation separately.

A SmartBill connection is not needed. The file uses the current documents, including when an older report keeps saved figures. Manual changes to report totals and amounts recorded only in journal entries are not included in the file. Compare the file with the return before filing.

An input saved for a later period appears in the file of the period that claims it, not the invoice’s period. See Reconcile VAT returns.