Bernard IckowiczPartner at European VAT DeskMonthly VAT taxpayers should pay a down payment to the Belgian Treasure before December 24 for the transactions performed during the period from December 01 to December 20. Without this payment, late interests will be applied by the Belgian tax authorities.The computation of the down payment can be determined in two different ways: either your company pays a down payment equal to the VAT due in November or equal to the effective transactions [VAT due minus VAT deductible] for the period from December 01 to December 20.
via BELGIUM Tip: VAT obligations – Down payment for December | LinkedIn.
