Belgium: Reform of periodic VAT returns, debts

A draft law that would modernize system of periodic VAT returns and enforcement of VAT debts

A draft law that would modernize system of periodic VAT returns and debts

The Belgian government published a draft law that would modernize the system of periodic value added tax (VAT) returns and the enforcement of VAT debts.

The draft law would incorporate changes to the current VAT Act concerning the processing of periodic VAT returns, including measures for non-filers, as well as a simplification of the system of VAT debts and credits.

Read a December 2022 report prepared by the KPMG member firm in Belgium


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