Belgium has extended the submission period for forthcoming VAT declarations
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.