- Belgium has adopted legislation aimed at modernizing the VAT procedural rules, which will come into effect from January 1, 2024.
- Key measures include
- the abolition of the VAT current account and the introduction of the VAT provision account
- a new declaration period,
- strict deadlines for submission of VAT returns
- automatic VAT return proposals in case of late submissions
- a delay of one month for responding to requests for information from the VAT authorities
Source RSM
Latest Posts in "Belgium"
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Belgium’s E-Invoicing Mandate Effective January 2026: Key Details and Compliance Penalties
- Flashback on ECJ Cases C-110/94 (INZO) – Commissioning of a profitability study is indeed an economic activity
- VAT Consult – Up to Date with VAT – 4 sessions in Belgium
- Benelux Countries Collaborate for Improved Cross-Border E-Invoicing: Report and Future Steps