Overview of COVID-19 measures

• VAT support measures: clarification for refund in the March 2020 declaration
• Additional support measures for VAT and withholding tax: deferment for submitting VAT returns and for payment for April
• Aid measures: flat rate taxpayers
• Additional support measures – Accelerated VAT refunds for all monthly returns from February 2020, submitted until 3 April 2020
• Additional support measures: corporate tax, legal entity tax, non-resident tax, personal income tax, VAT and withholding tax
• Aid measures relating to the coronavirus (Covid-19)
• No VAT when donating medical supplies to hospitals
• VAT – Special declaration 629: change of payment term
• Account statement of current VAT account and deferral of payment
• Circular 2020 / C / 58 on donating goods to certain institutions and donations in kind
• Guidelines for the April 2020 VAT monthly declaration
• 6% VAT on delivery, intra-Community acquisition and import of protective equipment from May 4 to December 31, 2020
• Some VAT reminders have been sent without regard to the corona measures
• Temporarily reduced VAT rate for oral masks and for hydroalcoholic gels in the context of the fight against coronavirus

See also updates on www.vatupdate.com

• Belgium Provides List of Goods that are Exempt from Import Customs Duties and VAT for COVID-19
• Circular 2020/C/65 on the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels
• Circular 2020/C/58 on donating goods to certain institutions and donations in kind
• Belgium Issues Release on VAT Return Deadlines and Refunds for March 2020
• COVID-19: No specific formalities for the deferral measures for VAT
• April VAT returns and EC Sales listing to be filed before June 5, 2020 and to be paid by July 20, 2020
• Circular 2020/C/54 on the temporary exemption from VAT on imports (Covid-19)
• COVID-19: Special declaration or the first quarter of 2020 is postponed to June 20, 2020