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 returns due dates in Belgium

As a general rule, Belgian VAT returns must be submitted and paid by the 20th day of the month following the reporting period. Exceptionally, the second quarter VAT return can be submitted (not paid) by August 10th. Similarly, the June VAT return can be submitted by August 10 and the July VAT return can be submitted by September 10. The exact summer due dates are communicated every year by the tax authorities (see link below). There is no holiday extension for the payment of VAT. The due dates for payments remain the 20th day of the following month.

As a general rule, if the due dates fall on a Saturday, Sunday or bank holiday, the due date is shifted to the next working day.

The Belgian tax authorities publish a calendar with all applicable VAT return due dates.

In addition to the VAT return and VAT payment due dates, companies filing quarterly VAT returns and monthly VAT returns must make a prepayment, required once a year. Below we provide details of pre-payment obligations:

Belgian pre-payments of VAT for companies filing monthly and quarterly VAT returns

Businesses having to submit their VAT returns on a monthly or quarterly basis must make a prepayment once a year. This pre-payment must be made by 24 December and it is calculated as follows (two options):

  • Payment of the same amount paid in the month of November of that year (immediately previous return)
  • Payment of the VAT amount due (VAT payable minus VAT deductible) on the period 1 December to 20 December of that year

Monthly prepayments for businesses filing quarterly returns are no longer required. These prepayments were abolished in April 2017.

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