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.
