- Deadline for opting for the VAT Group regime was September 30th
- Options declared by September 30th are effective from 2025, while those declared from October 1st to December 31st are effective from 2026
- There is a temporal division between two periods of the year for the option to take effect
- Option for the VAT Group regime cannot be exercised through conclusive behavior
- It is possible to correct, supplement, or delete data in the declaration by submitting a new declaration before the effective date of the option
- The replacement declaration should allow for changes in the initial VAT Group perimeter declared
- It may not be possible to benefit from the remission in bonis for rectifying a validly submitted option declaration
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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