BEL GVT issued reminder of curators, trustees' VAT reporting and payment obligations.
Follows BEL GVT Jan. 2024 reminded of VAT declaration and payment, see #199393.
Main Points
Trustees in the liquidation of a bankruptcy are appointed in place of the bankrupt taxpayer and must fulfill in their place, the VAT obligations of the bankrupt taxpayer.
I.e., submission of the annual VAT summary return; this obligation applies to all still active VAT numbers of taxpayers who were required to submit periodic VAT returns.
Submission of collective declaration via Intervat which applies also to fresh starters.
Payment of VAT amount due, submission of the annual customer listing via Intervat.
Effectiveness
Annual VAT submission by Feb. 28; VAT payment by Apr. 30; listing by Mar. 31.
