VAT-liable individuals must submit their 2024 customer listing by March 31, 2025, primarily through Intervat. Paper submissions are only allowed for those authorized for paper VAT returns. Specific procedures exist for those ceasing activities, joining/leaving VAT units, or having no reportable transactions, including ticking a box in the final periodic VAT return or submitting a nil listing for certain schemes. Different rules apply to agricultural, exemption schemes, and members of VAT units.
Source: financien.belgium.be
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.
Latest Posts in "Belgium"
- Belgium Standardises VAT Filing Rules, Removes Sector Limits, Streamlines Digital Contestation from 2026
- ECJ and EU General Court Issue Key Rulings on ATAD CFC Rules and VAT Treatment
- Belgian Emanation Theory Challenged: EU Court Rules on VAT for Intermunicipal Entities and Associations
- Comprehensive Guide to Fiscalization: Legal Framework, Processes, Certification, and Compliance
- VAT Increase for Hotels and Campsites from March 2026 with Transitional Booking Measure
