Are you a trustee in the context of the liquidation of a bankruptcy? The trustee is placed in the place of the bankrupt taxpayer and must fulfill the VAT obligations that the bankrupt taxpayer would normally have fulfilled himself.
What are your obligations?
- You submit the annual VAT collective return at the latest on February 28 of the year following the year to which it relates. This obligation applies to all still active VAT numbers of taxable persons who were obliged to submit periodic VAT returns.
- You must submit the collective declaration via Intervat. It is also mandatory for ‘Fresh starters’ to submit electronically via Intervat.
- You pay any VAT amount due on 30 April at the latest .
- You submit the annual customer listing via Intervat at the latest on March 31 .
More information about the payment and declaration obligations
Source financien.belgium
