Circular 2023/C/58 on the introduction of a ten-year retention period, an extended four-year limitation period and a ten-year limitation period…

This circular deals with the changes made by the law of 20 November 2022 containing various tax and financial provisions (BS 30.11.2022) in the field of VAT to the retention period for books and documents and to the limitation periods for the claim for payment of tax, late payment interest and administrative fines.

Source Fisconet