– 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"
- Belgium Confirms E-Invoicing Mandate Scope, Grace Period, and Rules for Nonresidents from 2026
- Belgium Confirms 2026 E-Invoicing Mandate: Key Scope, Fallback, and Technical Updates Explained
- Belgium Grants Three-Month Grace Period for E-Invoicing Penalties Starting January 2026
- Tolerance Period of 3 months for E-Invoicing Implementation in Belgium
- Belgium Mandates B2B Structured e-Invoicing from 2026: Key Dates, Grace Period, and Penalties













