Reminder for the flat-rate VAT regime

We note that the flat-rate VAT regime is not always applied correctly.

As a reminder

• The flat-rate VAT regime will be definitively abolished on 1 ^January 2028 .
• Taxable persons who are starting out or who are in another regime can no longer opt for this regime since 1 ^January 2022 .
• Those who still benefit today from the flat-rate VAT regime must fulfill a series of conditions . If all the conditions are no longer met, the taxable person will be subject to the normal VAT regime. This new regime will then apply from the first day of the quarter following that during which the situation changed.

More information on the flat-rate VAT regime and its conditions .

Source: finances.belgium.be

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