Circular 2026/C/32 on the Modification of the Periodicity for the Submission of the Periodic VAT Return and the Procedure of Objection to the Final Replacement Return
- Amendments Overview: Circular 2026/C/32 outlines changes made by the Royal Decree of December 17, 2025, which modifies the periodicity for submitting VAT returns and the procedures for objecting to final replacement returns, aimed at simplifying VAT administration.
- Submission Periodicity Changes: The new regulations allow all taxable persons with an annual turnover of up to €2,500,000 to file quarterly VAT returns instead of monthly, eliminating previous sector-specific thresholds that required stricter conditions for certain goods.
- Objection Procedure Simplification: The circular simplifies the objection process against definitive replacement returns, allowing taxpayers to electronically submit objections with fewer requirements, and clarifies that the absence of a decision from tax authorities does not hinder their right to conduct inspections or collect taxes.
Source fgov.be
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