- Abolition of Deadline Tolerance: Belgium has abolished the previous practice of extending VAT return and VIES filing deadlines that fell on weekends or public holidays. Instead, the due date for Monthly VAT Returns and VIES filings will now automatically move to the next working day if they coincide with such dates, while Quarterly VAT Return deadlines will remain unchanged.
- Limited Summer Holiday Extensions: The tolerance for late filing during the summer holiday period has been modified to allow no penalties for late VAT returns related to June, July, and second-quarter transactions. However, to qualify for a VAT refund, returns must still be submitted within the standard legal deadlines.
- Future Assessments and Adjustments: The Belgian tax administration will continuously assess the effectiveness of these new filing regulations throughout 2025, with potential future modifications based on the feedback and experiences gained during this period, aiming to streamline the VAT filing process for businesses.
Source Taxbackinternational
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