ESL Returns in Belgium
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 20th day of month together with the VAT return (there is a holiday extension for the December and Q4 returns).
Freuquency of filing rules
More information about the frequency of filing is available in the website of the Belgian tax authorities.
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 10th of August and 10th of September. Similarly, the second quarter ESL return is due by 10th 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:
All applicable penalties can be found (in French or Dutch) in the following link and here.
