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Extension of VAT filing deadline

The Belgian Tax Authorities announced that the deadline for filing the VAT return for September/Q3 2022 is exceptionally extended from 20 October 2022 to 25 October 2022. However, if the VAT return contains a refundable VAT credit, the deadline for filing the VAT return is 24 October 2022. The VAT payment deadline is not extended and remains 20 October 2022. The reason for the above extension is to better spread the filing deadlines of the main taxes, i.e. the personal income tax, corporate income tax and VAT.

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Jeroen Gobbin

Indirect Tax

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