- Exporters with habitual status can use the VAT exemption regime within their available plafond.
- If the plafond is exceeded, regularization is possible by issuing a self-invoice and directly paying the tax, penalties, and interest.
- These procedures must be indicated in the VAT return form.
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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