Belgian VAT returns

Domestic and foreign businesses registered for VAT in Belgium are typically required to submit monthly VAT returns, although quarterly returns may be allowed under certain conditions.

Domestic businesses with annual turnover under €2.5 million and intra‑EU supplies below €50,000 per quarter can file quarterly returns instead of monthly.

Businesses trading in energy products, vehicles, mobile phones, computers, or IT components must file monthly returns even if turnover is below €2.5 million.

Nil returns must still be submitted if no activity occurred during the period.

• Monthly returns: Standard requirement for most businesses.

• Quarterly returns: Optional if turnover is less than €2.5 million and intra‑EU supplies are less than €50,000 per quarter.

• Annual returns: Only applicable to exempt businesses under special schemes.

Returns must include the following:

• Total sales and purchases (including exempt transactions)

• Intra‑EU acquisitions and supplies

• Imports, exports, and reverse-charge operations

• VAT due (output VAT)

• VAT deductible (input VAT)

• Net VAT payable or refundable

Businesses may offset output VAT with input VAT on the following:

• Imports of goods

• Purchases for resale

• Capital expenditures

• Business-related services

(Note: Belgium follows standard EU deduction rules)

• Monthly returns/payments: Due by the 20th day of the month following the period. Grace periods (e.g., summer extensions) were abolished from May 2025.

• Quarterly returns/payments: Due by the 25th day of the month following the quarter. Note: no weekend adjustment from October 2025 on.

• Late filing: €100 per month that the return is late (max €500).

• Non‑submission: €500 first offence, rising up to €5,000 after repeat infractions.

• Late payment: 5% initially, rising to 10% if late, 15% if based on substitute return.

• Interest: Approximately 0.8%‑0.9% monthly, depending on year.

If a VAT return is not filed within three months of the deadline, the tax authorities may issue a substitute return, applying a minimum VAT assessment of €2,100. Corrections can be submitted within one month of receiving the notification.

Surplus input VAT:

• Carried forward automatically in the following return.

• Refund requests allowed when credit exceeds €50 and last six returns filed on time.

• Monthly filers: Refund paid by end of the second month.

• Quarterly filers: Refund by end of the third month.

  
  

Credits are held in a VAT provision account; refunds requested via the MyMinfin portal.