- 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
