From January 1, 2025, all persons subject to VAT must file their VAT returns online.
It will no longer be possible to submit physical VAT return forms by post from January 1, 2025. However, attachments to the VAT return, such as form 764 for the application of the notification procedure or the list of input tax claimed in the case of a subsequent input tax deduction, must still be sent by post and cannot be uploaded electronically.
No guarantee can be given for the topicality and completeness.