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Changes to VAT registration, statute of limitations, retention period documents

  • The Belgium Parliament approved significant new amendments to the VAT registration and regime on 10 November 2022, effective since 1 January 2023.
  • Changes include an extended statute of limitations for fraud and late VAT submission, increased retention period for VAT-related documents to ten years, and amendments to interest rates for late VAT payments in Belgium.
  • Businesses should ensure compliance with these changes.

Source VATit


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