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00

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Exempted from VAT to subject to VAT

VV
10/01/2026
Question

In 2025, we were exempted from VAT, but since January 1, 2026, we have become subject to VAT.

The timeline shows that the VAT return for quarter 4 is still to be done.

But in the previous year, I was exempted from VAT.

Do I have to submit that return for quarter 4 of the year when we were still exempted from VAT?

Because the vAT declaration is obviously 0.0 there.

We also switched to being subject to VAT in 2026. I don't think we need to submit the vAT declaration for quarter 4.

Because when I go back to the 2024 and 2023 financial years, it also states that we have to do this.

OK, I've just closed these quarters.

I think it's because we switched to being subject to VAT and DEXTER's software was updated.

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