Possible restoration of VAT credit if the company becomes operational again

• The credit VAT resulting from the annual declaration can be regenerated if the taxpayer becomes congruent and consistent with the sector studies in subsequent years.
• The taxpayer must fully repay the refunded amount before regenerating the credit VAT.
• The taxpayer can indicate the regenerated credit VAT in the annual VAT declaration and request a refund or use it for deduction or offsetting.
• The taxpayer must keep the payment receipts of the installment payments to prove the full repayment of the credit.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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