Belgian VAT Authorities Allow Late Input VAT Recovery with Strict Conditions and Short Deadlines

• Belgian VAT authorities allow recovery of input VAT beyond the three-year limitation period under strict conditions
• VAT must be chargeable by the supplier without a reverse charge mechanism
• Supplier must issue a corrective document with additional VAT
• Initial limitation period must have expired
• Customer must have been unable to recover VAT initially
• No fraud or negligence by supplier or customer
• Additional VAT must be paid by the supplier to the Treasury
• Recovery must be requested in the next VAT return
• Specific approach for corrective documents received before the limitation period expires
• VAT recovery right can be preserved if VAT administration is informed in writing before the period ends
• Additional recovery must be requested in the next VAT return
• Taxable persons should seek advice to avoid irrecoverable VAT due to strict conditions and short deadlines

Source: jdsupra.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.

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