Late filing a ESL return in Belgium has a fixed penalty that goes from €50 to €5,000. In case the return is submitted by the 10th day of the second month following the reporting period, there are no penalties foreseen. In case the ESL return is submitted between the 10th day of the second month and the 10th day of the third month, there will be a minimum penalty of €12.5 and maximum of €250 (depending on the amount of details reported). Higher penalties are foreseen for ESL returns filed later than the third month following the reporting period.
All applicable penalties can be found (in French or Dutch) in the following circular published by the authorities (see Section XI).