Belgium MOF Issues Circular Clarifying Requirements for VAT Filing, Objections, Audits

The Belgian Federal Public Service-Finance Feb. 17 issued Circular No. 2026/C/32, clarifying requirements for VAT filing, objections, and audits under Royal Decree of Dec. 17, 2025, which entered into force Jan. 10. The circular includes that: 1) all taxable persons with annual turnover up to 2.5 million euros (US$2.9 million) can file VAT returns quarterly instead of monthly regardless of their activity, removing turnover thresholds specific to taxpayers making supplies such as energy products, mobile telephone equipment, specific land vehicles, and computers and peripherals; 2) taxable persons obligated to file periodic VAT returns are excluded from quarterly filing if required ...