Summer deadline extension for VAT compliance in Belgium
Belgian tax authorities published the extended deadlines for the VAT compliance reporting this summer.
Belgian tax authorities have extended the deadline for the submission of VAT and ESL returns of the following periods: monthly reporting periods of June and July, as well as the second and third quarter 2022.
You can find an overview of the VAT due dates in Europe here.
The official tax calendar with the correspondent extended deadlines for submission can be found here.
Although this is good news, you must be careful, because the extended deadlines only apply if the VAT position of the period is zero – this is, there is no VAT credit to be refunded, nor a VAT payment due.
In which cases the summer deadline extension does not apply?
- VAT payments: if you are in payment position, the VAT payment must arrive to the tax authorities bank account within the usual deadlines for payment. The official calendar for VAT payments can be found here.
- VAT refund claim: Also, if you want to claim the reimbursement of the VAT credit via the submission of your VAT return, you must submit it also within the usual deadlines for submission. In this case, the deadline for the submission of the VAT return is slightly extended concerning the reporting periods of June and Q2 2022 to 22 July 2022.
What are the new deadlines in Belgium?
These are the new deadlines following the summer deadline extension for the VAT return submissions:
-
June 202210/08/2022
-
July 202209/09/2022
-
Q2 202210/08/2022
-
Q3 202225/10/2022
These are the new deadlines following the summer deadline extension for the ESL return (European Sales Listing return) submission:
-
June 202210/08/2022
-
July 202209/09/2022
-
Q2 202210/08/2022
-
Q3 202225/10/2022
Get in touch!
If you need help with your VAT compliance obligations in Belgium, contact Marosa!