Belgium’s Federal Public Service Finance has launched a new XML creator tool for Local File (Form 275.LF) filings, supporting the final XSD schema applicable to financial years beginning on or after 1 January 2025. The filing deadline has been extended to 10 November 2026, with updated reporting and documentation requirements.
Belgium’s Federal Public Service Finance has announced on 30 September 2026 that the new BEPS13 LF XML creator tool is now operational. The tool enables users to generate XML files that comply with the new XSD schema 275.LF.
Earlier, on 2 September 2026, it was announced that the draft XSD schema for the new Local File (Form 275.LF), published in July 2026, could now be considered final.
The new schema applies to Local Files for financial years beginning on or after 1 January 2025. However, the final XSD schema for Local File (Form 275-LF) was confirmed on 2 September 2026, when MyMinfin filing opened, with the filing deadline extended to 10 November 2026 while standard corporate income tax return deadlines remain unchanged.
Key requirements include reporting cross-border transactions by business unit, country, and transfer pricing method, and attaching specified agreements, advance pricing agreements, rulings, and internal insurance or reinsurance arrangements as readable PDFs.
Tax identification numbers (TINs) are required for competitors and foreign permanent establishments, with alternative identifiers permitted in a prescribed order when TINs are unavailable. “N/A” is allowed only as a last resort with supporting documentation, while blank fields and dummy values are unacceptable and may trigger penalties for systematic non-compliance.
Filings using the previous XSD schema are no longer accepted for new or corrective submissions.
