1. VAT in Europe
3. VAT in Belgium
5. Belgian VAT Returns
7. Belgian ESL Returns

Belgian ESL Returns

Due date and frequency of Belgian ESL returns

ESL returns are filed on a quarterly basis unless the (rather low) threshold is exceeded. These returns are due by the 20^th day of month together with the VAT return (there is a holiday extension for the December and Q4 returns).

• Frequency of filing rules

• • Monthly
    The total amount of ICS of goods or services exceeds €50,000 in the current or any of the previous four quarters
  • Quarterly
    Standard reporting period
  • Bi-monthly (only once)
    The €50,000 threshold is exceeded in the second month of the quarter
  • Annually
    Only exceptionally applicable to certain businesses in the agricultural industry

More information about the frequency of filing is available in the website of the Belgian tax authorities.

• Due date rules

• • Monthly
    20^th day of the month following the reporting period
  • Quarterly
    20^th day of the month following the reporting period
  • Bi-monthly (only once)
    20^th day of the month following the reporting period
  • Annually
    31st March of the month following the reporting period

If the due date falls on a Saturday, Sunday or bank holiday, the date is shifted to the next working day. There is holiday extension foreseen for the June and July period. These ESL returns are due, respectively, on 10^th of August and 10^th of September. Similarly, the second quarter ESL return is due by 10^th of August. The deadline for holiday extensions should be double checked every year. The Belgian authorities publish a calendar with all tax due dates. This calendar includes the changes due to bank holidays.

Belgian nil ESL returns

If there are no intra-Community transactions to be reported in a given period, a Belgian nil ESL is not due. In Europe, only a few countries require nil ESL returns to be submitted. These jurisdictions include Ireland or Italy (where the threshold has been exceeded).

Penalties for late Belgian ESL returns

We must differentiate the legal non-proportionate penalties – applicable when there is an intention of eluding the obligation, and the reduced non-proportionate penalties – which apply according to the scales regulated in the Annex to Royal Decree nº 44, of 9 July 2012.

The following penalties apply:

• Cause
  Penalty
• Late submission: max. 2 months
  EUR 25 per line missing. The minimum amount is EUR 75 and the maximum EUR 1,500
• Late submission: max. 6 months
  EUR 75 per line missing. The minimum amount is EUR 225 and the maximum EUR 2,250
• Late submission: more than 6 months
  A penalty of EUR 3,000 for section 1, and EUR 1,500 for Section 2 (call-off stock transactions).

All applicable penalties can be found (in French or Dutch) in the following link and here.