- VAT-liable businesses must submit their 2025 client listing via Intervat by March 31, 2026; paper submission is allowed only with special authorization.
- If the business has ceased activity, the client listing must be submitted within three months of losing VAT-liable status; special rules apply for VAT units.
- If no operations are to be reported, specific actions depend on the VAT regime: tick the relevant box in the last periodic VAT return, submit a “nil” listing, or report total turnover for franchise regime.
- Other VAT-liable persons must inform their competent office in writing if no listing is required.
Source: finances.belgium.be
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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