Belgium's SPF Finance has updated its guidance on Advance Income Tax Payments for Companies. The quarterly advance payment deadlines for the 2025 tax year (2026 assessment year) are: For the first quarter: no later than 10 April 2025; For

Belgium’s tax authorities announced an extended deadline for submitting 2024 financial year data for taxpayers subject to VAT recovery restrictions on 4 April 2025. The deadline was extended to accommodate the summer holiday period. As such,

Belgium’s government confirmed on its official e-invoicing page on 19 March 2024 that non-established VAT-registered entities in Belgium are excluded from the e-invoicing mandate. However, the legislation has yet to be amended to include this

Belgium’s Constitutional Court has published Decision No. 4/2025 on 16 January 2025, responding to a preliminary question submitted by the Court of First Instance in Liège. The ruling clarifies when small companies can apply the reduced

Belgium has issued Guidance (Circular 2025/C/6) on 27 January 2025, announcing various updates to the VAT rules by modernising procedures, compliance, and refunds. The key changes include new deadlines for periodic and special VAT returns, VAT

Belgium’s five political parties agreed on a coalition government program on 31 January 2025, which outlines various tax reform measures. These reforms introduce tax measures to boost economic competitiveness by encouraging “green”