- VAT return submission tolerances abolished as per the 2025 VAT calendar
- Extension of filing deadline for quarterly VAT returns moved to the 25th of the month following the quarter
- Existing tolerances on filing and payment deadlines will be removed
- No penalty for late VAT returns filed before the 10th of the month following the due month will be abolished
- Extensions for submission and payment deadlines on weekends or legal holidays will no longer apply
- Summer tolerance period also removed
- Transition period provided until May 1, 2025, during which the next working day extension still applies
- For the fourth quarter of 2024, VAT returns must be filed and paid by January 27, 2025
- Monthly taxpayers for March 2025 must file and pay by April 22, 2025
- VAT credit refunds require filing by the statutory deadline without tolerances from January 1, 2025
- Penalties for late filing and payment will be adjusted starting January 1, 2025
Source: vatsquare.com
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.
