Belgium: Extension of VAT filing deadlines

Extensions do not apply to VAT taxpayers with a monthly refund license and to starters benefitting from the quick refund mechanism

Extensions do not apply to VAT taxpayers with a monthly refund license

The government announced the extension of certain value added tax (VAT) filing deadlines:

  • For filing the June/Q2 2022 VAT return and European Sales Listing, the deadline is extended to 10 August 2022 (from 20 July 2022).
  • For filing the July 2022 VAT return and European Sales Listing, the deadline is extended to 9 September 2022 (from 22 August 2022).
  • If the VAT return contains a refundable VAT credit, the deadline for filing the June VAT return is 22 July 2022, and the deadline for filing the July VAT return is 24 August 2022.

The extensions for filing the VAT return do not apply to VAT taxpayers with a monthly refund license and to starters benefitting from the quick refund mechanism. Furthermore, the extensions do not apply to filings under the “One Stop Shop.”

The VAT payment deadlines are not extended and remain 20 July 2022 for the June/Q2 VAT returns and 22 August 2022 for the July VAT return. Late payment interest is chargeable at 0.8% per month on the outstanding amount of VAT (each commenced month counts as a full month). The VAT payable may be reduced by the available credit-balance of the taxpayer’s current VAT-account on the date of payment. The VAT credit which, at the end of July, is refundable based on article 8/1, § 2, Royal decree nr. 4, may not be considered as available.

Read a June 2022 report prepared by the KPMG member firm in Belgium

 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.