Some rules will change from January 2025:

- Deadline for declaration: For the quarter vat returns, the deadline will be 25th of the following month instead of 20th, monthly filling remains the same.
- Payments: The payment must be received by 25th of the following month. It remains the same for the monthly filligs. NB: The correction must be sent by the 25th of the following month otherwise it will be corrected during the next submission.
- Penalties
o Late submission: 100€ per month of delay for a maximum of 500€
o Non-submission: 500€ for the first time, 250€for the second one, 500€ for the third one until 1000€ for the following non submission.
o Non payment of due VAT:
- 5% for a submission sent on time
- 10% for a late submission
- 15% for a rectification
- Refund: From 2025, the amount requested must the same amount of the declaration. The requested amount will be refunded after a maximum of 3 months after the submission. The request must be submitted within the deadline and must above 50€.