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New monthly VAT refund regime for “starters”

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New monthly VAT refund regime for “starters”

The Belgian VAT authorities published a circular letter (Dutch | French) on 11 December 2019 that provides guidelines on new provisions enabling taxpayers at the start of their economic activity (referred to as “starters”) to request a refund of their outstanding VAT credit on a monthly basis for the first two years, provided certain conditions are fulfilled.

Source: Deloitte

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