- The Belgian VAT authorities have clarified changes to the VAT filing and payment process.
- The filing and payment date for quarterly VAT returns and quarterly European sales lists has been extended to the 25th day of the month following the reporting period.
- The filing and payment deadlines for monthly VAT returns remain the 20th day of the month following the reporting period.
- A transitional period for returns with a statutory filing date before 1 October 2025 has been introduced.
- If the deadline falls on a Saturday, a Sunday, or a public holiday, the filing date and payment date will be extended until the next working day.
- The extension also applies to VAT returns submitted to finalize the substitute VAT return procedure, and as a response to a request for information.
- The “summer regime” will be retained for 2025 and possibly longer.
- No late filing penalty will be imposed for declarations with a filing date before 1 October 2025 if these are submitted by the 10th day of the second month following the reporting period.
- A fine will be imposed for late submission for declarations with a filing date on or after 1 October 2025, but it will be waived on written request in the case of a first infringement if the return is subsequently filed by the 10th day of the second month following the declaration period.
- Only infringements that have been committed on or after 1 January 2025 are considered for the four-year reference period affecting the fines for nonfiling.
- A fine for late payment will only be imposed if the VAT is not paid before the 10th day of the second month following the declaration period.
- Late payment interest will be imposed from the first day of late payment.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
