On 11 June 2024, Belgium’s Federal Public Service (SPF) Finance issued a release in which it announced extending the submission deadline for VAT declarations and their intra-community statements for the 2024 summer holidays.
The new deadlines for VAT submissions are as follows:
| Statement | Deposit date |
| Monthly declaration for June 2024 operations | no later than 9 August, 2024 (instead of 22 July, 2024) |
| Quarterly declaration for operations of the Q2 of 2024 | no later than 9 August, 2024 (instead of 22 July, 2024) |
| Monthly declaration for July 2024 operations | no later than 10 September, 2024 (instead of 20 August, 2024) |
The extensions do not apply to VAT payments. Taxpayers must pay their due VAT payments within the normal deadlines, that is, no later than 22 July, 2024 (declaration of the 2nd quarter of 2024 or June 2024) and no later than 20 August, 2024 (July 2024 statement).
Certain exceptions from the declaration extensions also apply, which are:
- holders of authorizations for monthly VAT reimbursement;
- beneficiaries of an accelerated monthly VAT refund due to starter status;
In these cases, if any taxpayer is entitled to a VAT credit refund, they must submit their VAT declaration:
- no later than 24 July, 2024 for June 2024 declarations;
- no later than 24 August, 2024 for the July 2024 declaration.
These facilities do not apply to the submission of declarations covered by the “One Stop Shop” (OSS) regime or to their payment, as European legal provisions do not allow this.
If the full amounts due are not paid by their respective deadlines, interest on late payments will be charged. This interest is calculated at an annual rate of 8%, applied to the amount owed for each month of delay.
