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Extension of VAT Deadlines for summer 2021

Extended VAT filing deadlines

The Belgian Tax Authorities announced the extension of VAT filing deadlines for the summer period of 2021 (see announcement in NL / FR / DE ). Accordingly, the following new deadlines apply:

  • For filing the VAT return and the European Sales Listing of June/Q2 2021, the deadlines are extended to 10 August 2021. The initial deadlines were 20 July 2021.
  • For filing the VAT return and the European Sales Listing of July 2021, the deadlines are extended to 10 September 2021. The initial deadlines were 20 August 2021.
  • If the VAT return contains a refundable VAT credit, the deadline for filing the VAT return of June is 23 July 2021, and that of July is 24 Augustus 2021.

The extensions for filing the VAT return do not apply to VAT taxpayers with a monthly refund license and to starters benefitting from the quick refund mechanism. Furthermore, the extensions do not apply to filings under the ‘Mini One Stop Shop’ (MOSS).

VAT payment deadlines

The VAT payment deadlines are not extended and remain 20 July 2021 for the VAT returns of June/Q2, and 20 August 2021 for the VAT return of July. Late payment interest is chargeable at 0.33% per month on the outstanding amount of VAT (each commenced month counts as a full month). The VAT payable may be reduced by the available credit-balance of the taxpayer’s current VAT-account on the date of payment. The VAT credit which, at the end of July, is refundable based on article 8/1, § 2, Royal decree nr. 4, may not be considered as available.

How can we help you?

If you have any questions concerning the applicable VAT filing and payment deadlines, do not hesitate to contact us. We can share our insights and help you comply with all your VAT filing and payment obligations.

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Jeroen Gobbin
Partner

Indirect Tax
Brussels

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