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New rules from 2024 for submitting VAT returns, VAT refunds and replacement of the current account

The legislator has approved a draft law that will radically reform the so-called VAT chain from 2024.

For quarterly declarants, the submission deadline is extended by five days, ie until the 25th of the month following the quarter for which the declaration is submitted. The current administrative tolerances for the submission of the periodic VAT return would disappear, according to the Explanatory Memorandum. For monthly declarants, the submission deadline remains the 20th of the month following the month to which the declaration relates.

Source BTW-lijn

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