{"id":1053,"date":"2025-01-06T08:14:54","date_gmt":"2025-01-06T07:14:54","guid":{"rendered":"https:\/\/fiscalclear.com\/summary-of-new-vat-measures-from-2025\/"},"modified":"2025-03-03T11:16:54","modified_gmt":"2025-03-03T10:16:54","slug":"summary-of-new-vat-measures-from-2025","status":"publish","type":"post","link":"https:\/\/fiscalclear.com\/en\/summary-of-new-vat-measures-from-2025\/","title":{"rendered":"Summary of potential new VAT measures from 2025"},"content":{"rendered":"\n<ol class=\"wp-block-list\">\n<li><strong>Extended deadline for quarterly filers<\/strong>\n<ul class=\"wp-block-list\">\n<li>Quarterly declarations must be filed by the <strong>25th day of the month following the end of the quarter<\/strong>, i.e. <strong>an additional 5 days<\/strong>.<\/li>\n\n\n\n<li>No change for monthly filers (due on the <strong>20th day<\/strong>).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Abolition of the vacation plan<\/strong>\n<ul class=\"wp-block-list\">\n<li>The current administrative tolerances (late filing and vacation periods) will be <strong>abolished<\/strong>.<\/li>\n\n\n\n<li>The deadlines for special VAT declarations and intra-Community statements will be aligned with those for periodic declarations.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Declaration of substitution<\/strong>\n<ul class=\"wp-block-list\">\n<li>If a declaration is not filed, a <strong>replacement declaration<\/strong> will automatically be sent after <strong>three months<\/strong>.<\/li>\n\n\n\n<li>It will indicate the amount of VAT due, with a minimum of <strong>\u20ac2,100<\/strong>.<\/li>\n\n\n\n<li>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.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Return of VAT credits<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Monthly<\/strong> filers will be able to request a <strong>monthly refund<\/strong> without special authorization.<\/li>\n\n\n\n<li><strong>Quarterly<\/strong> declarants will maintain a quarterly frequency.<\/li>\n\n\n\n<li>Cumulative surpluses must be requested separately via <strong>MyMinfin<\/strong>.<\/li>\n\n\n\n<li>Conditions: up-to-date declarations for the <strong>last 6 months<\/strong> and a minimum amount of <strong>\u20ac50<\/strong>.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Other changes<\/strong>\n<ul class=\"wp-block-list\">\n<li>Introduction of <strong>payment by direct debit<\/strong>.<\/li>\n\n\n\n<li>Replacement of the <strong>VAT current account<\/strong> by a <strong>VAT provision account<\/strong>.<\/li>\n\n\n\n<li><strong>One month&#8217;s<\/strong> response time, conditionally extendable.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1053","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts\/1053","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/comments?post=1053"}],"version-history":[{"count":2,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts\/1053\/revisions"}],"predecessor-version":[{"id":1077,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts\/1053\/revisions\/1077"}],"wp:attachment":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/media?parent=1053"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/categories?post=1053"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/tags?post=1053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}