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Due date and frequency of Belgian ESL returns

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Due date and frequency of Belgian ESL returns

Frequency of filing rules

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

 Period

 Frequency 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-monhtly (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 is available in the website of the Belgian tax authorities about frequency of ESL returns

Due date rules

 Period

 Frequency rules

 Monthly

 20th day of the month following the reporting period

 Quarterly

 20th day of the month following the reporting period

 Bi-monhtly (only once) 

 20th day of the month following the reporting period

 Annually

 31th 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 of August and 10 of September. Similarly, the second quarter ESL return is due by 10 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.