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, taxpayers applying a VAT recovery restriction will now have until 8 August 2025 to complete their VAT submissions.
The previous deadline was 25 July 2025 for quarterly taxpayers (for the Q2 2025 VAT return) and 22 July 2025 for monthly taxpayers (for the June 2025 VAT return).
Annual reporting requirements
Taxpayers using the general pro rata method (based on turnover) to calculate input VAT deductions must provide the tax authorities with provisional and final pro rata figures. Those using the direct attribution method (based on real use) must submit a breakdown of the input VAT incurred in the previous year, showing amounts fully, partially, or not recovered, along with the deduction percentages for partially recoverable costs (i.e., special pro ratas).
Mixed taxable persons who deduct VAT based on the general ratio must annually communicate the provisional and final general ratio with the periodic VAT return on:
- the first quarter (at the latest on 25 April), or
- one of the first three months of the current calendar year (at the latest on 20 February, 20 March or 20 April).
Partial taxable persons and mixed taxable persons who apply actual use must annually provide certain information with the periodic VAT return on:
- the first quarter (at the latest on 25 April), or
- one of the first three months of the current calendar year (at the latest on 20 February, 20 March or 20 April).
