- The new ATECO 2025 classification of economic activities will be effective from April 1, 2025, replacing the previous ATECO 2007 classification.
- There are questions about the impact of the new classification on VAT models.
- For VAT declarations submitted from April 1, 2025, both the ATECO 2025 and 2007 tables can be used.
- If the ATECO 2025 table is used, the value “1” must be entered in the “Special situations” box on the front page of the model.
- The ATECO classification is also relevant for identifying businesses eligible for priority VAT refunds.
- Priority refunds are granted to businesses that meet specific criteria based on their activities and operations.
- The criteria for priority refunds are determined by ministerial decree.
- The instructions for the VAT declaration model and the VAT TR model still refer to the original activity codes identified by ministerial decrees.
- The ATECO reference in the model instructions has not been updated despite the change in classification from 2004 to 2007.
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.
