Extension of VAT deadlines due to the coronacrisis

Due to the problems from the spreading of the coronavirus, the Belgian tax authorities have foreseen that taxpayers can request the following VAT measures:

• payment facilities;
• waiver of late payment interest;
• waiver of penalties for non or late payment of VAT.

Today the tax authorities announced the following additional VAT measures regarding the basic VAT obligations.

Periodical VAT return and intracommunity sales listing

• return/listing of February 2020, filing by 20^th March 2020: extended until 6^th April 2020;
• return/listing of March 2020, filing by 20^th April 2020: extended until 7^th May 2020;
• return/listing of first quarter 2020, filing by 20^th April 2020: extended until 7^th May 2020.

Monthly refund of VAT credit

Starters or permit holders for a monthly payment of VAT credits that want their VAT credit refunded on a monthly basis need to file their periodical VAT return at latest the 24^th day (instead of the 20^th) of the month following the tax period (e.g. VAT return of February 2020 needs to be filed at latest 24^th March 2020).

VAT payment

The tax authorities grant an automatic delay of the deadline for VAT payments of two months (no penalties or late payment interest due).

• VAT return of February 2020, to be paid by the 20^th March 2020: extended until 20^th May 2020;
• VAT return of March 2020, to be paid by the 20^th April 2020: extended until 20^th June 2020;
• VAT return of first quarter 2020, to be paid by the 20^th April 2020: extended until 20^th June 2020.

Annual sales listing of taxable customers

• The annual sales listing for supplies to Belgian VAT registered customers in 2019 needs to be filed at latest 30^th April 2020 (instead of 30^th March 2020);
• For taxpayers that seize their VAT activities this sales listing needs to be filed at latest at the end of the fourth month following the month in which the VAT activities were seized.