BelgiumManual

Value Added Tax in local language is "Belasting over de Toegevoegde Waarde" (BTW) – in Dutch – and "Taxe sur la Valeur Ajoutée" (TVA) – in French

Frequency of Belgian VAT returns

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:

  • The total amount of intra-Community supplies of goods does not exceed €50,000 in the current or any of the previous four quarters; and
  • The annual turnover in Belgium does not exceed €2,500,000. This threshold is reduced to €250,000 for companies trading with energy products, land vehicles, mobile phones, computers and their accessories and IT components

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.

  • Frequency of filing

    • Monthly
      Standard reporting period
    • Quarterly

      The following conditions are met:

      - Total amount of IC-supplies of goods below €50,000 in the current or any of the previous four quarters; and

      - Annual turnover below €2,500,000. This threshold is reduced to €250,000 for companies trading with energy products, land vehicles, mobile phones, computers and their accessories and IT components

    • Annual
      Not applicable

More information is available (in French or Dutch) in the website of the Belgian Ministry of Finance.

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