Administration générale de la Fiscalité. - Avis aux personnes et aux organismes assurant la garde d'enfant., de 19 juillet 2021
Article M.
Administration générale de la Fiscalité. - Avis aux personnes et aux organismes assurant la garde d'enfant (1) sur le modèle d'attestation obligatoire en vue de l'octroi de la réduction d'impôt pour garde d'enfant et de son envoi électronique à l'administration
A partir du 1er janvier 2021, pour les dépenses qui sont faites dans le cadre de la garde d'enfant, les attestations doivent être délivrées selon un modèle qui est déterminé par le Roi (2).
Ces attestations devront ensuite être fournies de manière électronique à l'administration en février 2022. Les organismes de garde sont cependant dispensés de cette obligation annuelle aussi longtemps qu'ils ne disposent pas des moyens informatiques nécessaires pour remplir cette obligation (3).
A ce jour, ce modèle d'attestation n'est pas encore disponible.
Ce sera probablement le cas dans le courant du mois de septembre 2021.
Le but de cet avis est d'informer les organismes de garde de ce qu'ils peuvent faire entre-temps.
Pour les activités de garde organisées avant la publication du nouveau modèle d'attestation, il sera admis que l'attestation habituelle (modèle propre ou ancienne attestation non obligatoire) puisse encore être utilisée. Pour ces activités, il n'y a pas encore d'obligation de fournir les données à l'administration par voie électronique.
Pour les activités de garde qui seront organisées à partir de la publication du nouveau modèle, ce nouveau modèle devra être utilisé. L'obligation de transmettre les données à l'administration par voie électronique s'appliquera à ces activités, sauf dispense.
Cependant, pour les activités de garde qui ont lieu avant la publication du nouveau modèle, il n'est pas nécessaire d'établir une attestation...
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