Belgian annual VAT prepayments abolished starting 2021

Permanent abolishment of the annual VAT prepayments in Belgium following the amendment of VAT Law in the context Covid-19 relief measures

Belgian annual VAT prepayments, or advanced payments are permanently abolished. Last year these advanced payments were not due as per the Covid-19 relief measures taken in 2020, in order to facilitate taxpayers being compliant in that difficult times. Now, the decision is permanent to delete the annual prepayment in Belgium starting on 2021.

Source Marosa

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