According to the traditional Belgian administrative position, the taxpayer must request the refund before the end of the third calendar year following the year in which the return stating an amount in grid 72 was submitted. If not, the request for a refund of the VAT credit is time-barred.
In a recent judgment, the Court of Cassation (judgment of 17 June 2022, F.20.0038.F) finally settles this problem, which in the past could cost certain taxpayers dearly. It is now indisputably established that the refund of the VAT credit booked in the current account is not subject to a limitation period.
Source BDO
