- Deadline for opting for the VAT Group regime was September 30th
- Options declared by September 30th are effective from 2025, while those declared from October 1st to December 31st are effective from 2026
- The option has effect from the following year if declared between January 1st and September 30th, and from the second following year if declared between October 1st and December 31st
- Option for the VAT Group regime cannot be exercised through conclusive behavior
- It is possible to correct, supplement, or delete data in the declaration by submitting a new declaration before the effective date of the option
- The replacement declaration should allow for changes to the VAT Group initially declared
- Rectification of a validly submitted option declaration is possible, but remission in bonis may not be applicable
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
