VATLive > Blog > Belgium > Belgium delays VAT filings & payments on coronavirus worries

Belgium delays VAT filings & payments on coronavirus worries

  • Jun 15, 2020 | Richard Asquith

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.

Return Due date Revised
Feb 2020 VAT return monthly 20 March 6 April
Payment 20 March 20 May
Intrastat & EC Sales listing 20 March 6 April
Mar 2020 VAT return monthly 20 April 7 May
Payment 20 April 20 June
Intrastat & EC Sales listing 20 April 6 May
Quarter 1 2020 VAT return 20 April 7 May
Payment 20 April 20 June
Intrastat & EC Sales listing 20 April 7 May

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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