Practical guidelines to use Impero

Preparation by KPMG

Please reach out to BE-FM VAT (be-fmvat@kpmg.com).

Please reach out to BE-FM VAT (be-fmvat@kpmg.com) and provide the following details of the new contact person(s):

• First name;
• Last name; and
• Email address.

Please reach out to BE-FM VAT (be-fmvat@kpmg.com).

Please reach out to BE-FM VAT (be-fmvat@kpmg.com) and provide the following details:

• Name of the current contact person being replaced; and
• First name, last name, and email address of the new contact person.

We will update the contact details in the system accordingly.

A minimum of two contact persons must be appointed for Belgian VAT compliance. Both individuals will receive messages from Impero; however, only one will typically need to take action as specified in the message from Impero. The second person will serve as a backup in case the primary contact is unavailable, such as when they are out of the office. Any changes made by one contact in Impero will be visible to all designated contacts. Once one of the contacts submits the task, it will no longer be accessible to others.

- If the delegate is already included in the process and has an account: all contact persons will receive Impero notifications.

- If the delegate is a new contact: please notify BE-FM VAT (be-fmvat@kpmg.com) and provide the following details to create the new user account:

• First name of the delegated person;
• Last name of the delegated person; and
• Email address of the delegated person.

You can continue to provide us with the same source data as before. 

Yes, at each relevant step in the process, you have the option to save your work as a draft. Click on "Save Draft" and you can return to it later when you're ready to continue with your submission.

The uploaded information is only accessible to:

• The KPMG VAT Compliance Team; and
• Client contact persons designated within the Impero platform.

When you click “approve” in Step 3, this is considered final approval and filing will take place shortly after. KPMG will not be able to proceed with filing as long as your approval has not been received in Impero.

KPMG will not be able to proceed with filing unless your express approval has been received in Impero. This may result in late filing. You will receive automated reminders as the due date approaches and are requested to complete the approval request in due time (see VAT compliance calendar above) to ensure timely filing.

You will receive automated reminders, prompting you to execute your action. When the predefined due date is exceeded, the activity status becomes “overdue”. The KPMG VAT Compliance Team will determine appropriate action, which may entail that they reach out to you and/or other contact persons through other channels (e.g. e-mail or phone) than Impero. It should be noted that reaching the “overdue” status implies that KPMG can no longer guarantee timely filing and/or that additional fees may apply. Late filing will in principle also be penalized by the Authorities and may have other implications. Please visit our website for more information on the implications of the VAT Chain in Belgium. 

An e-mail with a brief description of the nature of the request can be sent via e-mail to BE-FM VAT (be-fmvat@kpmg.com). This may result in Step 1 being reopened. Any additional documents should not be sent via e-mail to BE-FM VAT , but only through Impero.

• BEFORE the official filing due date? Reach out to BE-FM VAT (be-fmvat@kpmg.com) with a short description of the issue, a corrective return could possibly still be filed as long as the official due date has not passed.
• AFTER the official filing due date? Reach out to BE-FM VAT (be-fmvat@kpmg.com) with a short description of the issue, in principle no corrective return can be filed after the filing due date; the KPMG Compliance Team will provide guidance on the appropriate course of action. 

Payment instructions are included in Step 3 of the process within the platform.

KPMG will always request for the VAT refund, unless otherwise instructed by you during the approval step (please see more information on the KPMG website about the new VAT chain rules.

Please reach out to BE-FM VAT (be-fmvat@kpmg.com) with a description of the issue.

Please reach out to BE-FM VAT (be-fmvat@kpmg.com) with a description of the issue.

Ideally, all communication connected to a VAT return passes through Impero. However, exceptional circumstances may require a direct line to KPMG. In such a case, you can send an email to the central mailbox: BE-FM VAT (be-fmvat@kpmg.com).