On Apr. 4, BEL GVT informed of VAT deduction tolerance for 2025.
BEL GVT informed of VAT deduction tolerance under the general ratio or actual use.
Main Points
By way of tolerance, the scope of application for partial taxpayers is very restricted.
In principle, those submitting monthly returns must provide the requested information by Apr. 22, 2025; those submitting quarterly returns have until Apr. 25, 2025.
However, these deadlines are postponed to the final submission date of the periodic VAT return for Q2 2025 (at the latest Jul. 25, 2025) or Jun. 2025 (until Jul. 22, 2025).
Due to the postponement granted during the summer holidays, the deadline is extended even further until Aug. 8, 2025 for both monthly and quarterly submitters.
To benefit from the refund, the return must be filed within the statutory filing deadline.
Details for the information required and deadlines for VAT payers who apply actual use.
