Belgium extends summer VAT declaration deadlines

The 20 July 2021 deadline is now extended to 10 August 2021. And the 20 August 2021 deadline is now moved to 10 September 2021. 

Note, however, that the extension does not apply to paying VAT; just to the submission of statements.

No extension on MOSS declarations 

Note also that the extensions do not apply to VAT filed through the Mini One Stop Shop. (According to the notice issued by Belgian authorities, extending the MOSS deadline is not permissible under EU regulations.)

Penalties for late payments 

As mentioned above, there is no extension on VAT payments. VAT that is not paid on time will be subject to interest at a monthly rate of 0.33%. 

Covid-19 support measures

VAT relief measures, including extensions and reductions on VAT rates, have been a common policy option during the Covid-19 crisis. Belgium reduced the VAT rate in the restaurant and catering sectors during 2020. 

In May 2021, the Belgian Cabinet extended VAT relief on masks and sanitiser gels, as well as a number of targeted relief measures. 

Consider VAT filing holistically

Of course, filing VAT returns should not just be a question of meeting minimal compliance requirements. When filing, ensure that your business can fully account for expenditure and that you have processes in place to take advantage of all VAT reclaim opportunities. 

Get in touch with VAT IT to ensure you maximise VAT reclaim and dramatically cut down on costs.