Heirs Must Issue Invoices Gross of VAT for Deceased Professional’s Earnings

• Upon the death of a professional, heirs must issue invoices for compensation received after the death.
• If the deceased had closed their VAT number, compensation must be paid to heirs including VAT, and the VAT number must be reopened.
• If heirs do not act, the payer must report the violation to the tax authorities.
• The tax authority has updated guidelines on this matter.
• Professional activity cannot be considered closed until all related obligations are fulfilled.
• VAT obligations are linked to when compensation is received.
• Heirs have six months to fulfill VAT obligations for the deceased’s operations.
• The VAT number cannot be closed until all invoices are collected unless issued in advance.
• If the VAT number was closed before death, heirs must reopen it to issue necessary invoices.
• If heirs fail to issue invoices, the payer must regularize the transaction.

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.

---

---