- The new VAT chain regulation took effect on January 1, 2025, with a circular introducing changes.
- The circular provides new submission and payment dates for VAT quarterly filers and a stricter penalty policy.
- Tolerance for submission on the next working day is extended until May 1, 2025, for quarterly filers and permanently for monthly filers.
- The VAT summer arrangement for 2025 is maintained, allowing later submission for June and July 2025.
- Payments for VAT must still be made by the original deadlines despite the extended submission dates.
- The possibility of maintaining the summer arrangement for 2026 is under investigation.
Source: alaska-group.eu
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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