Belgium: Filing Deadline Date Changes
Recent updates regarding the VAT Return and VIES filing deadlines have been outlined in the official announcement dated 23 December 2024, and the subsequent summary titled “New VAT Chain,” dated 30 January 2025.
Below is a summary of the key modifications and clarifications as per the latest announcements.
- 1. Tolerance for Deadline Movement Abolished
The previous practice of moving deadlines falling on Sundays, Saturdays, or public holidays has been abolished and will no longer apply.
This change applies to both Quarterly and Monthly VAT Returns and VIES filings, as stated in the official announcement dated 23 December 2024.
As per the 30 January 2025 summary, the filing deadline for Quarterly VAT Returns remains unchanged, and no new deadline adjustments are being implemented for them.
- 2. Adjustments for Weekend and Public Holiday Deadlines
For Monthly VAT Returns and VIES filings, the due date will automatically move to the next working day if the deadline falls on a weekend or official public holiday.
This modification will apply to:
- Monthly VAT Returns
- Monthly and Quarterly VIES Returns
This is a shift from previous practices, ensuring clarity regarding the movement of deadlines and preventing confusion for businesses. Further rewording or clarifications may be provided.
- 3. Modifications Regarding ‘Summer Holiday’ Extensions
Previous Announcement (23 December 2024): It was initially stated that the summer holiday extension (tolerance for late filing) would be removed completely.
Current Update (30 January 2025): The tolerance will remain, but in a more limited scope.
No penalties will apply for late filing of VAT returns related to June, July, and second-quarter transactions.
However, to qualify for a VAT refund, the return must be submitted within the standard legal filing deadline.
- Quarterly Depositors: Filing deadline remains the 25th day of the month following the relevant period.
- Monthly Depositors: Filing deadline remains the 20th day of the month following the relevant period.
- 4. Transitional Period and Its Abolition
Previous Announcement (23 December 2024): A transitional period for implementing new measures was initially mentioned.
Current Update (30 January 2025): The “New VAT Chain” summary does not include transitional measures, indicating that they are no longer required.
- Quarterly VAT Returns and VIES: From the 4th quarter of 2024, deadlines will be consistent, with the next working day applying to the filing date.
- Monthly VAT Returns and VIES: From March 2025, the same adjustment will apply to monthly filings.
Due to the limited scope of the new changes (i.e., only for Quarterly VAT Returns), it was assessed that transitional measures were unnecessary.
- 5. Future Modifications and Assessments
Ongoing Assessment: The Belgian tax administration will assess the effectiveness and impact of these changes throughout 2025.
Future Changes: Based on the experience gained, further modifications to filing deadlines may be introduced after 2025.
These changes aim to streamline the VAT filing process and provide clearer guidelines for businesses in Belgium. As the Belgian tax authority evaluates these modifications, further updates and clarifications may follow.
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