Follow-up notice recovery disruption VAT reverse charge - June 2025

Publication date 07-07-2025, 13:38

Customs is working with the necessary priority to deal correctly and as appropriately as possible with the consequences of the disruption surrounding the VAT reverse charge (article 23).
For many declarants, the impact could be limited by taking the affected declarations out of operation (due to administrative requirements regarding the Notification of expiry of the Payment Period, this could be applied until 30 June).
For situations where the deactivation did not provide a solution for various reasons, options are being explored to enable correct technical and legal settlement.
It is important to note that set-off via OB always remains a permitted option and can be applied immediately (if deemed appropriate by the declarant).
As soon as new information becomes available, we will share it through this channel.