– filing your VAT return too late results in a statute of limitation of 4 years
– late payment interests are 8% p.a. (payable VAT) and 6% p.a. (refund) as of 2023.
Source Official Gazette
Latest Posts in "Belgium"
- When Is VAT Registration Mandatory in Belgium? Key Rules and Steps for 2026
- Belgian VAT Returns 2026: Deadlines, Filing Methods, and Key Rules Explained
- Belgium VAT 2026: Rates, Changes, and Key Updates for E-commerce and Service Providers
- Submit Your 2025 VAT Client Listing by March 31, 2026: Key Rules and Changes for Small Businesses
- Belgium to Launch New Digital VAT Provision Account and Compliance Changes from May 2026














