VAT Returns in Belgium
Frequency of Belgian VAT returns
All registered businesses in Belgium must file VAT returns monthly or quarterly.
As a general rule, VAT returns must be filed monthly in Belgium. Quarterly VAT returns may be allowed when certain conditions are met:
- The total amount of intra-Community supplies of goods does not exceed €50,000 in the current or any of the previous four quarters; and
- The annual turnover in Belgium does not exceed €2,500,000. The old reduced threshold of €250,000 for companies trading with energy products, land vehicles, mobile phones, computers and their accessories and IT components was removed by Circular 2026/C/32.
There is no application or additional formality to be met to change the frequency of filing. Normally, the tax office will notify taxpayers about the change of frequency of filing based on the above rules.
VAT returns due dates in Belgium
As a general rule, monthly VAT returns must be submitted and paid by the 20th day of the month following the reporting period, while quarterly VAT returns are due by the 25th day following the reporting period.
As of 2026 there are no longer deadline extensions for holidays period. The Belgian tax authorities publish a calendar with all applicable VAT return due dates. Also, due dates will no longer be moved to the next working day in case they fall on a Saturday, Sunday or bank holiday if you report quarterly. Check here more changes effective in 2025.
The following due dates apply to Belgian VAT returns:
Finally, the annual VAT prepayment is no longer required. This annual prepayment was definitely abolished in 2021. Also, the monthly prepayments for businesses filing quarterly returns are no longer required. These prepayments were abolished in April 2017.
Belgian VAT payments
The VAT payment is due within the same deadline as for the submission.
VAT payments in Belgium can be done from a foreign bank account. It is not mandatory to make payments from a local or SEPA bank account. Non-established companies can make their VAT payments into the following bank account:
- Beneficiary: BTW-ontvangsten, Brussel
- Bank: Postcheque, WTC II, 1100 Brussel
- Bank account: 679-2003000-47
- IBAN code: BE 22 679 200 3000 47 – Confirm with your Marosa client manager
- Swift code: PCHQ BE BB
- Reference: The reference to be included in every VAT payment is made up of the VAT number of the company and an individual reference received when registering for VAT in Belgium. You can also find this number by entering your VAT number in the following website.
Belgian VAT refunds
When a VAT return is in a repayable position, a VAT refund can be requested via the monthly or quarterly VAT return or via the online VAT account of the taxpayer. Up until 2025, the VAT credit could only be refunded quarterly.
- Via the VAT return: by ticking the refund box in the quarterly or monthly VAT return. As from 2025, the monthly filers will be able to request the refund of the VAT credit on a monthly basis. This will be the VAT credit resulting from box 72 only for that particular declaration period, and not for the accumulated VAT credits from previous months. Credits from VAT returns will only be refunded if the last six VAT returns were submitted on time and if the VAT credit exceeds the threshold of 50 EUR.
- Via the online tax account: If the refund box not been ticked when submitting the VAT return, the VAT credit will be deposited on the provision account. This credit is then available to settle future VAT dues. As from the moment the credits are deposited on the provision account, the company can apply for the (partial) refund if the amount exceeds the threshold of 50 EUR.
VAT refunds are only repaid to bank accounts in SEPA countries (EU Member States, Switzerland, Norway, Iceland and Liechtenstein). The bank details used by the authorities would have been communicated when registering for VAT purposes in Belgium (form 604A). These bank details can also be updated using the form 604B. When the VAT refund is material or when there is a deviation from the usual amounts reported by the registered company, the Belgian tax authorities may start a tax audit. These audits will normally request an explanation of the overall business, copies of (some) invoices and input and output VAT ledgers.
Belgian nil and corrective VAT returns
A nil VAT return needs to be submitted even if there are no transactions to be reported for that period.
If an error is identified in a VAT return that has already been submitted, the correction procedure depends on when the error is discovered. As of 1 January 2025, Belgium has introduced a revised approach to handling corrections.
1. Error Identified Before the Filing Deadline
If the error is discovered before the statutory filing deadline, the taxable person may replace the original VAT return. In practice, this involves Ccancelling the previously submitted return, and submitting a new, corrected VAT return.
Procedure via Intervat
- Log in to Intervat
- Select the type of return you want to correct, and include the reporting period concerned. You can only correct declarations with a "Success" status. If this is not the case for that period, the "Continue" button remains inactive.
- Click on the box "I want to introduce a "corrective" statement" (Je veux introduire une déclaration « corrective »)
- Complete the VAT return normally with the correct values.
2. Error Identified After the Filing Deadline
If the error is discovered after the statutory deadline, the original return can no longer be replaced. Instead, the correction must be reported in the next periodic VAT return.
This means adjustments (positive or negative) are included in the appropriate boxes of the subsequent return, and no separate correction filing is submitted for the original period.
VAT penalties in Belgium
Where a VAT return is not submitted, the tax authorities may issue a substitute assessment. This assessment will correspond to the highest amount of VAT payable declared in any periodic return submitted during the twelve months prior to the period for which the return is outstanding. If no return was filed during that reference period, a fixed amount of EUR 2,100 will apply.
The taxable person may regularise the situation by submitting the missing return within one month of the notification. Alternatively, an appeal may be lodged within six months from the date on which the notification takes effect. Circular 2026/C/32 provides the latest regulation of the substitute assessment.
Penalties in Belgium are divided between proportionate and non-proportionate penalties. And each of these categories is also divided between legal and reduced set of penalties.
Proportionate:
- Legal proportionate penalties
- Reduced proportionate penalties
Non-proportionate:
- 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 nº44, of 9 July 2012.
The following penalties apply in Belgium in relation to VAT obligation
You can find more information about the applicable penalties and surcharges in the tax authorities' website and the official regulation.
If an intra-Community acquisition or any other purchase under the reverse charge mechanism is missed, the Belgian tax authorities does not foresee a penalty because the VAT position remains nil (provided the taxpayer has full right to deduct). Additional penalties may be charged by the authorities, particularly where the corrections are triggered by an investigation or VAT audit. For penalties on ECSL, Intrastat and other returns, please see the relevant section. Belgium has a dedicated tax office for non-established companies.
Belgian distance sales. VAT on e-commerce
You can find more information about the general EU VAT regime for distance sales in our manual about VAT on e-commerce. You may also watch our webinar explaining VAT rules for e-commerce in the European Union.
Annual Sales Listing in Belgium
Belgium requires all taxpayers to submit an annual return with details about all domestic sales made in Belgium during the previous year. This return includes detailed information about each sale made to VAT registered customers in Belgium. In principle, only taxable sales are included in the return (no need to report exempt supplies). The content of Annual Sales Listing in Belgium includes the taxpayer details, the customer name and VAT number, the total net amount of sales to that customer and the total VAT amount on sales to that customer. The same level of information must be provided for each different VAT number. Where the net amount does not exceed €250, there is no need to report the sale in the Annual Sales Listings.
The Annual Sales Listing return must be submitted before March 31st of the year following the reporting period. However, special consideration must be made in case you are de-registering your company for VAT purposes: in such case, Annual Sales Listing must be submitted within a period of three months since the de-registration date selected.
General information about the Belgian ASL is available in the website of the tax authorities. Also, for more information, you can see our article about Annual Sales Listing return.
Belgian tax authorities contact
Belgium has a dedicated tax office for non-established companies. Bureau Central TVA Tour des Finances Boulevard du Jardin Botanique, 50 – boïte 3627 (Etage 18/R) 1000 Bruxelles e-mail : foreigners@minfin.fed.be Validation des numéros de TVA : Tél. : 0257 740 30 or 0257 70230 Fax : 0257 963 57
Separate email addresses and PO boxes apply for VAT refunds and VAT audits. More information is available in the website of the authorities. Companies with local presence should address their queries to their local tax office (allocated depending on the place of establishment). More information about the applicable tax office is available in the website of the Belgian tax authorities.
