After the extensive audit wave in 2021, the tax authorities have started a new wave of tax audits regarding the different exemptions of payment of wage withholding tax.
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Extension of VAT filing deadline
The Belgian Tax Authorities announced that the deadline for filing the VAT return for September/Q3 2022 is exceptionally extended from 20 October 2022 to 25 October 2022. However, if the VAT return contains a refundable VAT credit, the deadline for filing the VAT return is 24 October 2022. The VAT payment deadline is not extended and remains 20 October 2022. The reason for the ...
Update on VAT refund procedures and the temporary measure for demolition and reconstruction
Recent developments in the field of VAT include the revised VAT refund procedures applicable as from 1 July 2022 and a circular concerning the extension of the 6% VAT rate in relation to demolition and reconstruction.