- Taxpayers required to report VAT settlements for Q4 2025 can do so either by submitting the LIPE communication by March 2, 2026, or by filing the annual VAT return (including section VP) by the same date.
- Section VP in the annual VAT return is largely similar to the LIPE form, with some differences in specific fields and the absence of line VP12 for quarterly option payers.
- Special instructions apply for subcontracts and extraordinary operations, requiring specific boxes or fields to be completed.
- Corrections to Q4 data can be made by resubmitting the VAT return with amended section VP by March 2, or by completing section VH (or VV for group VAT) if submitted between March 3 and April 30.
- The obligation applies to most VAT taxpayers, except those exempt from filing or periodic settlements.
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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