Belgium VAT form guide

The VAT return is a periodic compilation where taxpayers must report all taxable transactions performed in a country during the reporting period. In case no transactions were performed in a given period, a nil VAT return must be submitted.

Deadlines and Frecuency

The deadlines to submit VAT returns in Belgium vary depending on the reporting frequency:

• Monthly filing: by the 20th day of the following month
• Quarterly filing: by the 25th day of the following month.

If you end up in a payable position in your Belgian VAT return, the deadline for making the VAT payment is the same as for the return submission – except for certain deadline extension in summer holidays-. VAT payments in Belgium are made via bank transfer. In this case, it is important to include as payment reference your personal reference number, which is made up of the VAT number and an individual reference number – also known as communication structure in French- received when registering for VAT in Belgium (you can verify yours in the official website of the Belgian tax authorities). Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment, including the correct payment reference.

If your Belgian VAT return results in a credit position, you can generally choose between carrying forward the credit to the next reporting period or requesting a VAT refund. When claiming a refund through the VAT return, it is important to note that only the credit corresponding to the current reporting period will be considered; any VAT credits accumulated from previous periods will not be included in the refund request. If the refund box is not ticked when submitting the return, the VAT credit will instead be transferred to your provision account. This credit can then be used to offset future VAT liabilities or, if the amount exceeds EUR 50, a partial or full refund can be requested from that account. Should you decide to proceed with a VAT refund claim, your Marosa team will provide you with the necessary information and guide you through the required steps.

VAT taxpayers is Belgium may also have to submit Annual Sales Listing return. This reporting obligation is due by 31^st March of the following year. However, in case of de-registration, there is a 3-month deadline to submit the annual VAT return.

VAT Manual

Find additional information in our VAT manual VAT returns in Belgium.

VAT Templates

Below you’ll find VAT templates available in English.