Belgium Extends Deadlines In Light Of COVID-19

by Ulrika Lomas, Tax-News.com, Brussels

30 March 2020

On March 18, 2020, the Belgian tax authorities announced the postponement of various value-added tax filing and payment deadlines to support companies during the coronavirus crisis.

Companies and non-resident companies with corporate tax filing deadlines falling in the period March 16 to April 30, 2020, are allowed until April 30, 2020, to file their returns.

For periodic declarations, the following deadlines have been extended:

• February declarations (due March 20) are now due by April 6, 2020.
• March declarations (due April 20) are now due by May 7, 2020.
• Declarations for the first quarter (due April 20) are now due by May 7, 2020.

For intra-community transaction declarations:

• February declarations (due March 20, 2020) are now due by April 6, 2020.
• March declarations (due April 20, 2020) are now due by May 7, 2020.
• Declarations for the first quarter (due April 20) are now due by May 7, 2020.

Taxpayers have also been granted an automatic two-month extension to the VAT payment deadlines for February, March, and the first quarter of 2020. This means that:

• VAT payments on February monthly returns, normally due on March 20, are now due by May 20, 2020.
• VAT payments on March monthly returns and on quarterly returns, normally due on April 20, are now due by June 20, 2020.

Additionally, the deadline for submitting the annual client list has been extended to April 30 from March 31, 2020. For taxpayers who have ceased trading, client lists are due by the end of the fourth month after the cessation of activities subject to VAT.

Furthermore, taxpayers experiencing financial difficulties due to the COVID-19 outbreak can apply to pay VAT in installments, as well as request exemption from late payment interest and penalties, as per the tax authority's previously announced COVID-19 tax relief measures.

The tax authority also said that personal and corporate income taxpayers will be automatically granted a two-month extension to their payment deadlines for tax due on 2019 income.

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