- Belgium has standardized quarterly VAT filing eligibility with a universal EUR 2,500,000 annual turnover limit, removing lower sector-specific thresholds.
- Sector-specific limits for fraud-sensitive industries have been abolished; all now follow the standard threshold.
- Businesses under the threshold can still opt for monthly filing and benefit from monthly VAT credit refunds.
- Contesting definitive substitution declarations is now simplified and fully electronic via the INTERVAT platform, reducing administrative requirements.
- These changes aim to reduce administrative burdens and enhance digital compliance, effective from January 2026.
Source: regfollower.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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