On 1 April 2015, the tax authorities published a list of abusive tax schemes and practices with the purpose of legal safety and prevention.

In said list, several of the practices concern VAT:

Said list is not exhaustive and shall be updated regularly by the tax authorities. 

Where said practices are used, a possibility of spontaneous regularisation by filing a corrective statement with the managing tax department is put into place.
As to the applicable sanctions, the tax authorities have not provided a reduced scale of sanctions in the event of spontaneous regularisation. The tax authorities shall evaluate each case where penalties must be applied according to the particular circumstances.