As a general rule, VAT returns must be filed monthly in Belgium. Quarterly VAT returns may be allowed when certain conditions are met.
Quarterly VAT returns are allowed when:
There is no application or additional formality to be met to change the frequency of filing. Taxpayers can directly change their VAT return frequency.
When the quarterly VAT return conditions are met, yearly pre-payments of VAT are due. Also businesses submitting monthly VAT returns must make a pre-payment once a year. See under Due dates of Belgian VAT returns more information about these prepayments.
Belgian VAT returns – Frequency of filing
Standard reporting period
The following conditions are met:
More information is available (in French or Dutch) in the website of the Belgian Ministry of Finance.