- Belgium’s Circular 2025C23 implements European case law on late VAT deduction rights.
- VAT deduction cannot be denied solely for being late if the taxpayer was unable to exercise the right within the standard period.
- In Belgium, the standard limitation period is three years after the end of the calendar year when VAT became chargeable.
- The circular applies case law rigidly, allowing VAT deduction only when the corrective document is received and under strict conditions.
- VAT deduction is limited to additional VAT due under a corrected invoice; originally invoiced VAT remains under the standard limitation.
- Additional reporting obligations are introduced for taxpayers invoking the Biosafe exception.
- Taxpayers must inform the tax authority in advance and reference the circular in their VAT return.
- Details such as deductible amount, corrective document number, and applicable VAT boxes must be provided.
- Limited tolerance is allowed for documents received just before the limitation period expires if declared timely.
Source: vatsquare.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.
