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
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