- The VQ section of the 2024 VAT declaration allows taxpayers to convert potential credit from previous years into actual credit.
- This applies to credit that arose from missed periodic payments.
- The credit can be recovered only up to the amount paid in response to irregularity notices or payment orders.
- The credit calculated in section VL33 only considers payments made.
- If periodic payments were missed, a potential credit exists that can be recovered in the year the taxpayer pays the amount due by completing the VQ section of the declaration.
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.
