Summer deadline extension for VAT compliance in Belgium

Summer deadline extensions for VAT compliance submissions apply every year in Belgium. Therefore, new deadlines may apply to the submission of VAT and ESL returns of the following periods: monthly reporting periods of June and July, as well as the second quarter 2024.

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 to the return's submission. However, if you want to claim a VAT refund or you need to make a VAT payment, you must stick to the original deadlines.

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, deadline for the submission of the VAT return is slightly extended concerning the monthly reporting periods of June and July 2023 to 24 July and 24 August 2024 respectively.

What are the summer deadlines in Belgium?

These are the summer due dates applicable to the VAT return submissions:

June 2024

09/08/2024

July 2024

10/09/2024

Q2 2024

09/08/2024

These are the new deadlines following the summer deadline extension for the ESL return (European Sales Listing return) submission:

June 2024

09/08/2024

July 2024

10/09/2024

Q2 2024

09/08/2024