VAT payments in Belgium can be done from a foreign bank account. It is not mandatory to make payments from a local or SEPA bank account.
VAT payments must be done by the 20th day of month following the reporting period. There is no holiday extension for payments as there is for VAT return submission. In addition, prepayments of VAT are due by December when submitting returns monthly or quarterly.
Non-established companies can make their VAT payments into the following bank account:
Beneficiary: BTW-ontvangsten, Brussel
Bank: Postcheque, WTC II, 1100 Brussel
Bank account: 679-2003000-47
IBAN code: BE 22 679 200 3000 47 – Confirm with your Marosa client manager
Swift code: PCHQ BE BB
Reference: The reference to be included in every VAT payment is made up of the VAT number of the company and an individual reference received when registering for VAT in Belgium. You can also find this number by entering your VAT number in the following website.