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

VAT penalties in Belgium

The following penalties apply in Belgium in relation to VAT obligations:

  • Cause
    Penalty
  • Late filing
    A fixed penalty of circa 250€ per return filed late
  • Late payment

    Fixed interest of 0.8% of the VAT due per month. The first and last month is always treated as a complete period.

    In case of an audit, penalties of up to 20% can be imposed

  • Late registration
    Minimum penalty of €25 and maximum of €500, depending on the total VAT due during the un-registered period

If an intra-Community acquisition or any other purchase under the reverse charge mechanism is missed, the Belgian tax does not foresee a penalty because the VAT position remains nil (provided the taxpayer has full right to deduct).

Additional penalties may be charged by the authorities, particularly where the corrections are triggered by an investigation or VAT audit.

For penalties on ECSL, Intrastat and other returns, please see the relevant section.

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