Important changes related to Belgian VAT compliance

Deadline VAT Return

The Belgian VAT return must currently be submitted no later than the 20th of the month, this applies to the monthly and the quarterly VAT return. From next year (2024) the deadline for the quarterly Vat declaration will shift to the 25th of the month.

Substitute VAT Returns

If the VAT return is not submitted on time, the Belgian Administration will draw up a substitute VAT return (‘proposal’) after the expiry of 3 months after the VAT return period. The replacement VAT return will be based on the highest VAT amount due following from the VAT returns submitted in the previous 12 months (minimum is 2100 Euro). The taxpayer then has 1 month to submit a correct VAT return for the specific period. If this does not happen, the proposal will become the final VAT return.

Refund of VAT

VAT can be reclaimed in Belgium via the periodic return. From next year, the refund can only be requested for the credit shown on the relevant VAT return itself and if all VAT returns have been submitted in the six months prior to the refund period. VAT credits from previous declarations can be reclaimed via a special procedure, this will be done via a provision account in MyMinfin. Any credits in the provision account can also be used for any other outstanding debts with the Administration. Monthly declarants can also request a refund of VAT on a monthly basis, even without the currently required permit.