A nil VAT return needs to be submitted even if there are no transactions to be reported for that period. In these cases, box 71 must report a 0 value.
Regarding corrections, corrective VAT returns must be submitted whenever the change introduced exceeds the €25,000 threshold. Where this limit is not exceeded, corrections can be made directly into the following VAT return.
Corrective VAT returns replace the previously submitted declarations. When using Intervat, you must click on the option ‘Correction d’un document préalable´ and then enter the reference number of the previously submitted return.