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Belgium revises VAT penalties

  • Aug 8, 2018 | Richard Asquith

Belgium revises VAT penalties

Belgium has overhauled its VAT penalty regime to make it less onerous for overdue filings. Its new regime was implemented from 1 August 2018, and has been applied retrospectively to 1 Jan.

The old regime imposed a fine on late VAT return filings of €100 per filing per month. Plus interest charge on any VAT not remitted of 0.8% per month. The new process introduces two new considerations: nature of offence and missed VAT filings; plus taxpayer’s compliance history:

Missed VAT filings

There are a number of scenarios where fines may be discounted for late VAT returns, annual client listing, Intrastat or European Sales Listing:

  • The tax payer was not seeking to commit VAT evasion
  • The tax payer provides a waiver request, and had since filed the missed return with VAT remittance.
  • There are no changes for fraud-related offences, of where VAT is not declared properly

Taxpayer compliance history

If it is the taxpayer’s first offence in a four-year cycle, the fine may be waived. In the case of a second infraction, the fine will be discounted by 2% of the VAT due.


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. 

Latest Belgian news


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.