- All companies registered for VAT in Belgium must file VAT returns, applying standard (21%) or reduced (12%/6%) VAT rates.
- VAT returns are filed electronically, monthly by the 20th or quarterly by the 25th of the following month.
- Quarterly VAT returns are only allowed for companies with annual turnover below €2,500,000 (€250,000 for certain goods) and not exceeding €50,000 in intra-EU supplies.
- Zero VAT returns are required even if no transactions occurred.
- The article provides detailed guidance on VAT filing, annual reports, EC Sales List declarations, VAT refunds, and VAT registration in Belgium.
Source: taxenlight.com
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.
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