Earlier in this series we already commented on the changes in 2024 with respect to the methods of access to the INTERVAT portal as well as on the extended notification obligation for mixed VAT taxpayers.

In what follows, we provide a bullet-point overview of some other key VAT developments, thereby not only focusing on the legislative changes that took effect during 2023 but also anticipating on those that will enter into force in 2024 and later years.

Please do not hesitate to contact us in case you would like to discuss the potential impact of the above rules for your business.