- The planned changes to the VAT compliance chain, including the abolition of the VAT current account, introduction of a new filing deadline for quarterly filers, abolition of filing deadline tolerances, and the new substitute VAT return procedure, were initially set to take effect on 1 January 2024.
- However, due to ongoing IT developments needed for full implementation, the Royal Decree of 17/12/2023 has postponed the modernization of the VAT compliance chain to 01/01/2025.
Source EY
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