Key changes:
- Return for self-assessed taxes, VAT (VSRALVKV)
- Changes:
- Tax on domestic sales at 24% of 25,5%. The general VAT rate rises to 25.5% starting 1 September 2024.
- Small-business VAT relief and Cash basis accounting are only reportable up to tax period 12/2024 (data elements 315, 316, 317, 336 and 337).
- Annual information return on timber purchase and forest insurance payments made to forestry operators (VSPUERIE):
- As the VAT rate changes, the note text in the data file specification for 2024 will be changed to read as follows: "The amount of VAT (447) may usually not be more than 0.255 x selling price (445)."
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