- VAT refund guarantees cannot be changed after payment is processed.
- A supplementary declaration to change the type of guarantee is allowed only before the payment order is validated.
- The case involves a company requesting an annual VAT refund with a guarantee from its parent company.
- The parent company was later merged into another company willing to provide bank guarantees.
- The tax authority stated the requesting company cannot modify its VAT declarations to change the guarantee type after payment is processed.
- The requesting company must provide a substitute guarantee due to the merger of the original guarantor.
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.