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Belgium delays VAT filings & payments on coronavirus

  • Mar 8, 2021 | Richard Asquith

5 Mar - penalty interest on late VAT payments is being reduced from 15% to 10%. The minimum thresholds for VAT credit refunds is being withdrawn

12 Feb - The authorities has announced a delay in all VAT debts until 31 March 2021. This applies to outstanding VAT due since 1 January 2020. However, interest will still accumulate.

17 June - The next two VAT returns and Intrastat filings have been delayed by 20 days as follows:

  • June VAT return and Q2 return delayed from 20 July to 10 August.
  • July VAT return delayed from 20 August to 10 September

Payment deadline remain unchanged. If taxpayers are seeking a VAT credit refund, then they must file within 4 days of ther original VAT return.

15 June - the regular monthly payments of import VAT will be delayed three weeks every month until the end of 2020.

12 Jun - the regular December prepayment of VAT due for that month's transactions has been suspended for 2020.

10 Jun - Belgium confirms cut from 12% to 6% for restaurant and catering services between 8 June and 31 Dec 2020. This does not include alcholic drinks.

The postponement of VAT returns has now ended. The next return, due 20 June for May transactions, must be filed and paid on time. NOTE: as per below, the April transactions return payment is not due until 20 July 2020.

21 May - Belgium is to announce a reduction of the VAT rate on catering, restaurant and cafe services from 12% to the reduced rate of 6%. The measure would apply until the end of 2020. Business entertaining expenses would become fully deductible - currently only 69% of the cost may be deducted. This follows the recent German, Bulgarian and Greek examples.

6 May - businesses have been given until 24 May to apply for speedy VAT refunds.

14 April update - next VAT returns and intra-community declarations deadline, normally 20 April, is extended to 5 June 2020. The payment deadline for these returns is postponed to 20 July 2020.

Businesses may apply for additional time, and a payment plan, if they can show difficulties related to the COVID-19 crisis.

February and March deadlines have already been postponed (see below).

30 March update - businesses in credit positions may bring forward their monthly VAT returns if the taxpayer is in goodstanding. Refunds will be paid early, by 30 April for February reporting period. Previously the payment deadline was 30 June for most monthly taxpayers. There is a minimum threshold of €245.

The Belgian authorities have already confirmed an automatic delay the filings by over two weeks and payments by two months. It had previously already offered an application process for companies needing delays due to COVID-19 outbreak. Follow Avalara’s live global coronavirus Covid-19 VAT measures tracker.

ReturnDue dateRevised
Feb 2020 VAT return monthly20 March6 April
Payment20 March20 May
Intrastat & EC Sales listing20 March6 April
Mar 2020 VAT return monthly20 April7 May
Payment20 April20 June
Intrastat & EC Sales listing20 April6 May
Quarter 1 2020 VAT return20 April7 May
Payment20 April20 June
Intrastat & EC Sales listing20 April7 May

Explore more content like this in our Building for COVID-19 recovery hub

Need a fiscal representative in Belgium?

Non-EU businesses selling in Belgium will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Belgian VAT compliance?

Researching Belgian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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