Until when can you recover VAT from old invoices?

he general rule for recovering VAT from old invoices is that you can generally reclaim VAT for a period of three years. However, it’s important to note that there are some specific rules and exceptions to this general timeframe. Here are the key points:

1. Three-Year Rule: Under normal circumstances, you have a three-year window from the date of the invoice to reclaim the VAT paid on that invoice. This means that if you have a valid VAT invoice, you can recover the VAT within three years of the invoice date.
2. Adjustments and Corrections: If there are errors or omissions in your VAT returns, you can typically make adjustments or corrections within three years from the end of the calendar year in which the VAT became due. This may allow for some additional time to correct VAT-related issues.
3. Special Cases: There are some exceptions and specific situations where the recovery period may differ. For example, in cases of bad debt relief, the recovery period may be shorter. It’s advisable to consult with a tax advisor or the Belgian tax authorities for guidance on specific cases.

Sources

• Finance.Belgium.be
• Marosa
• Taxbackinternational

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