Belgium: Extended deadlines for filing VAT returns

The VAT payment deadlines are not extended.

The VAT payment deadlines are not extended.

The Belgian tax authorities announced extensions of the deadlines for filing value added tax (VAT) returns for June, July, and August 2021.

  • The deadline for filing the VAT return and the European sales listing for June 2021 / second quarter 2021 is extended to 10 August 2021 (from 20 July 2021).
  • The deadline for filing the VAT return and the European sales listing for July 2021 is extended to 10 September 2021 (from 20 August 2021).
  • The deadline for filing the VAT return containing a refundable VAT credit for June 2021 is 23 July 2021.
  • The deadline for filing the VAT return containing a refundable VAT credit for July 2021 is 24 August 2021.

These deadline extensions do not apply to VAT-payers with a monthly refund license, to “starters” benefitting from the quick refund mechanism or to returns filed under the “mini one stop shop” (MOSS).

VAT payment deadlines are not extended

The VAT payment deadlines are not extended and remain:

  • 20 July 2021 for June 2021 / second quarter VAT returns
  • 20 August 2021 for July 2021 VAT returns

Late-payment interest applies at a rate of 0.33% per month on the outstanding amount of VAT (any part of a month counts as a full month). The VAT payable may be reduced by the available credit-balance of the taxpayer’s current VAT account as of the date of payment. The amount of the VAT credit that, by the end of July 2021, is refundable cannot be considered as being available for these purposes.
 

Read a June 2021 report prepared by the KPMG member firm in Belgium

 

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