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VAT penalties in Belgium

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VAT penalties in Belgium



 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.

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

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