In its judgement of 17 June 2022, the Belgian Court of Cassation ruled that VAT credit on a VAT current account does not expire. With this judgement, the Court of Cassation confirms an earlier judgement of the Court of Appeal of Liège. The Belgian VAT authorities’ viewpoint was rejected, again.
Source Deloitte
Latest Posts in "Belgium"
- Belgium’s B2B E-Invoicing Mandate: Key Deadlines and Compliance Steps for 2025-2028
- Belgium 2026 Budget: Targeted VAT Increases, E-Invoicing, and New Customs Levy Announced
- New BIC code as from 15 December 2025 for payments to government’s accounts
- Belgium and EU Plan €2 Customs Levy on Non-EU Parcels, Ending €150 Exemption by 2028
- Belgium Announces 2026-2029 Budget: VAT Changes and New Tax on Non-EU Parcels
