- VAT Return Deadline Changes: Starting January 1, 2025, Belgium will no longer shift VAT return deadlines to the next working day if they fall on weekends or bank holidays. Taxpayers must meet obligations by the last working day before the due date.
- Extended Deadline for Quarterly Returns: Businesses filing quarterly VAT returns will benefit from an extended deadline, with submissions now due by the 25th of the following month, starting with the Q4 2024 return due by January 25, 2025. Monthly taxpayers will still submit by the 20th of the month.
- Substitute VAT Returns Process: If a taxpayer misses a VAT return deadline, the Belgian tax authorities will issue a “substitute” VAT return three months later, based on estimated amounts from previous returns. Taxpayers must file their actual return within one month of receiving this assessment to avoid penalties.
- Changes to VAT Refund Requests: From January 2025, taxpayers can only request refunds for VAT credits generated in the current period on their VAT returns. Carryforward credits must be requested online through their accounts, and refunds can be requested monthly without prior authorization.
Source Marosa
