Belgium - Charging and deducting VAT
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* Information not yet provided by national authorities
The VAT (tax) return must be filed on or before the 20th of the month following the period of the VAT return (month/quarter).
For quarterly and monthly VAT returns - if a credit of VAT is owed to a taxable person - the tax authority has 3 months following the period of the VAT return to make the reimbursement.
For monthly VAT returns special authorisation can be granted; in this case the tax authority has to make the reimbursement within 2 months following the period of the VAT return.
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