What is the maximum period for recovering VAT on an invoice submitted late?
The right to deduct VAT is limited in time:
VAT can be recovered until 31 December of the third calendar year following the year in which the VAT became due (Art. 3 of Royal Decree No. 3).
Example: VAT on an invoice dated 2022 can be recovered until 31 December 2025.
Ambre Vanhorebeek, David Bultreys