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According to article 206 of VAT Directive, "any taxable person liable for payment of VAT must pay the net amount of the VAT when submitting the VAT return. Member States may, however, set a different date for payment of that amount or may require interim payments to be made".

Advance payments (also called "interim payment" or "down payment") have been implemented in article 53octies of the Belgian VAT Code and Royal Decree n° 1 and 24.