Belgium – Declarations of activity, changes or cessation of activity must be filed electronically

On 12th July 2021, the Belgian authorities announced that it is now mandatory to file the following forms electronically:

• Application for VAT registration (form 604 A)
• Application for Amendment (Form 604 B)
• Application for Cessation of VAT activity (form 604 C)

By way of exception, the authorities allow taxpayers who do not have sufficient computer resources to submit a substaintiated overriding request. If the request for exemption is accepted, the taxpayer will receive a paper form.

This regulatory change was incorporated intoArticle 6 of Royal Decree No. 10 of 29 December 1992.