FAQ: Shortened Limitation and Assessment Periods for Income Tax and VAT from 2023

• The law of December 18, 2025, shortens and simplifies tax assessment and limitation periods for income tax and VAT, reversing some extensions introduced since assessment year 2023.
• For income tax, the changes apply retroactively from assessment year 2023; for VAT, from January 1, 2023.
• The 10-year VAT limitation period for fraud cases is replaced by a 7-year period for VAT due from January 1, 2023.
• The standard VAT limitation period remains three years, extended to four years for late or missing periodic VAT returns, for VAT due from January 1, 2023.

Source: tiberghien.com

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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