Control measures for VAT numbers requested for closure: penalties and horizontal offset ban

• The law on false or inactive VAT numbers has been strengthened.
• The effects of the VAT number control measures now apply to cases where the tax agency issues a cessation order to a taxpayer who has requested closure in the previous 12 months.
• If a VAT number is closed under certain circumstances, and the taxpayer does not provide necessary information to the tax office, there will be a ban on offsetting taxes with other taxes or contributions.
• The ban on offsetting taxes applies regardless of the type or amount of credits, and remains in effect until the VAT number is officially closed.
• If credits are offset in violation of the ban, the F24 form will be rejected and the taxpayer will be notified through the tax agency’s electronic services.

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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