Belgian 2020 annual prepayments not due

This year is not mandatory to make a down VAT payment during the month of December. This is a temporary simplification due to Covid-19.

5 October, 2020


Belgian tax authorities cancelled the annual prepayment obligation for the 2020 year. These changes are introduced in view of the Covid-19 complications for businesses. They were published by the Belgian authorities in their official website.

As explained in our Belgian VAT manual, businesses submitting their VAT returns monthly or quarterly must make an advanced payment once a year during the month of December. This pre-payment is normally due by 24 December and is calculated according to one of the following methods:

  • Payment of the same amount paid during prior reporting period (November) of the current year.
  • Payment of the VAT due (output VAT minus input VAT) on the period 1 December to 20 December of the current year.

You can find an overview VAT due dates in Europe in our EU VAT tools section. This overview also includes all possible indirect filings in Europe.

Contact our VAT compliance team to get further help on your Belgian VAT returns. Marosa Belgium, our dedicated local entity will help your business locally and act as fiscal representative if and when required.


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