As per annual custom, the tax authorities are also granting postponements for various VAT obligations this summer.
VAT return
The monthly declarations for the transactions of June 2024 and the quarterly declarations for the transactions of the second quarter 2024, instead of being filed by 22 July 2024, must be filed by 9 August 2024 at the latest.
Monthly returns for July 2024 transactions, instead of being filed by 20 August 2024, must be filed by 10 September 2024 at the latest.
VAT refunds
Monthly declarants entitled to monthly VAT refunds (pursuant to licence or start-up scheme) should take into account the following filing dates to avoid delaying the refund:
- declaration for June 2024 operations: submission no later than 24 July 2024;
- declaration for July 2024 operations: submission no later than 24 August 2024.
Also make sure your bank details are known.
European Sales Listing
The European Sales Listing for the transactions of the second quarter 2024 or the transactions of the month of June 2024 must be filed at the latest on 9 August 2024 (instead of 22 July 2024); that for the transactions of July 2024 at the latest on 10 September 2024 (instead of 20 August 2024).
Payments
For payments, the tax authorities do not allow any postponement. Those due dates therefore remain 22 July 2024 (second quarter 2024 or June 2024 declaration) and 20 August 2024 (July 2024 declaration). If the VAT due is not paid on time, default interest will automatically be charged to the current account. Of course, VAT payers may take into account an available credit balance on their current account when making payments.
