Belgium – Extension to submission deadline for periodic VAT return and EC sales list

The Belgian Federal Public Service departments announced an extension to the submission deadlines for the periodic VAT returns and EC sales declarations during the summer holiday period.

The extended submission deadlines are as follows:

• June 2023 return – Submission deadline extended from 20th July 2023 to 10th August 2023
• Quarter 2 return – Submission deadline extended from 20th July 2023 to 10th August 2023
• July 2023 return – Submission deadline extended from 21st August 2023 to 8th September 2023.

The extended deadlines only apply to the submission of the declarations, payments must still be made within the regular deadlines.

The extended submission deadlines does not apply to taxpayers who:

1. hold a permit for monthly VAT refunds
2. taxpayers availing of the accelerated monthly VAT refund (which is available to taxpayers in the 24 months following the start of their economic activity in Belgium).
3. taxpayers using the One Stop Shop Scheme.

If taxpayers are entitled to a VAT refund due to the above scenarios the VAT return must be filed by the 24th July 2023 for the June 2023 declaration, and 24th August 2023 for the July 2023 declaration. Taxpayers using the One Stop Shop Scheme must continue to file their return within the standard deadline, of the last day of the month following the reporting period.