You will exceptionally have extra time for submitting the periodic VAT returns on the transactions of March 2021 and the first quarter of 2021:
- Monthly declarants with the right to a monthly refund (starters and licensees): term extended until April 24, 2021 .
- Other submitters (regular monthly submitters, quarterly submitters…): deadline extended until May 3, 2021 .
Normally, these declarations had to be submitted by April 20, 2021.
This postponement does not apply to intra-Community declarations for these periods. They must be submitted by April 20, 2021.
Payment
The VAT on the transactions of March 2021 and the first quarter of 2021 must be paid within the legal term (no later than April 20, 2021) .
We charge an interest of 0.33% per month for late payments. This is a temporary reduction from April 20, 2021 of the normal rate of 0.80% per month.
If you submit your declaration later, you can already make a deposit based on a reasonable estimate (eg based on previous declaration periods) to be on the safe side. We then only apply the interest to a possible deficit.
Source financien.belgium
