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- Extended deadline for quarterly filers
- Quarterly declarations must be filed by the 25th day of the month following the end of the quarter, i.e. an additional 5 days.
- No change for monthly filers (due on the 20th day).
- Abolition of the vacation plan
- The current administrative tolerances (late filing and vacation periods) will be abolished.
- The deadlines for special VAT declarations and intra-Community statements will be aligned with those for periodic declarations.
- Declaration of substitution
- If a declaration is not filed, a replacement declaration will automatically be sent after three months.
- It will indicate the amount of VAT due, with a minimum of €2,100.
- The company can rectify the situation within one month, but penalties and surcharges (25% to 200%) may apply in the event of a repeat offence.
- Return of VAT credits
- Monthly filers will be able to request a monthly refund without special authorization.
- Quarterly declarants will maintain a quarterly frequency.
- Cumulative surpluses must be requested separately via MyMinfin.
- Conditions: up-to-date declarations for the last 6 months and a minimum amount of €50.
- Other changes
- Introduction of payment by direct debit.
- Replacement of the VAT current account by a VAT provision account.
- One month’s response time, conditionally extendable.
