DEFERRAL OF THE OBLIGATION TO SUBMIT ELECTRONICALLY THE DECLARATIONS OF COMMENCEMENT (604A), AMENDMENT (604B) AND CESSATION OF ACTIVITY (604C)
Date:
19 December 2019
The FPS Finance has the ambition of significantly reducing the use of paper forms and further developing its digital services. This is why VAT taxpayers and their representatives will soon have to submit their declarations of commencement (604A), amendment (604B) and termination of activity (604C) electronically.
Royal Decree no. 10 (amended on 28.06.2019) announces that we will make an application available to you as from 1 January 2020. However, we are currently reviewing the content in order to make it comprehensible to everyone and to adapt it to the ‘only-once’ principle. Therefore, the application will not yet be available on 1 January 2020. Of course, we will still accept paper forms 604A/B/C as long as the application is not online.
We will keep you informed when the application goes online and what the effective commencement date of the obligation to submit electronically is.
More information:
Royal Decree amending Royal Decrees Nos. 4, 10, 19, 51 and 54 relating to value added tax (external link)
Circular 2019/C/129 with regard to the amendments made to Royal Decrees Nos 4, 10, 19, 51 and 54 with regard to VAT and to the repeal of Royal Decree No 47 by the Royal Decree of 28.06.2019
Source Fod Fin
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