- Belgian VAT administration introduces new rules effective from 1 January 2025
- Quarterly VAT return filing and payment deadline extended to the 25th of the month
- Monthly VAT returns and payments remain due on the 20th of the month
- Existing tolerances for monthly returns to be abolished from 1 May 2025
- Corrective VAT returns cannot be submitted after the filing deadline; corrections must be included in the next return
- If no VAT return is submitted within three months, authorities will issue a substitute VAT return with a minimum VAT due of 2100 euros
- Penalties include 100 euros per month for late VAT returns up to 500 euros, 500 euros for non-submission escalating to 5000 euros, and late payment penalties ranging from 5% to 15%
- VAT refunds limited to the amount in box 72, available without a monthly refund license, granted by the end of the second or third month depending on filing frequency
- Due date for replying to information requests reduced to ten days
Source: rsm.global
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
