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Belgium scraps quarterly prepayments

  • Feb 10, 2017 | Richard Asquith

Belgium scraps quarterly prepayments

Belgium is to withdraw the obligation on quarterly VAT filers to pay prepayments on their VAT liability.

Small businesses may at present opt to file only quarterly in Belgium as opposed to the regular monthly filing requirements.  However, they are required to make regular advance payments against their liabilities.  This is calculated as one third of their previous quarter’s liability, and is due on the 20th of the second and third months of each quarter.  At the end of the quarter, the balance of the VAT collected in the quarter can be reconciled and paid.

The new measure will apply from 1 April 2017.

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 VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.