On 18 March 2020, Belgian Ministry of Finance (MoF) has published support measures in response to the coronavirus (COVID-19) pandemic. The tax measures includes several tax relief related to corporate income tax, personal income tax, value added tax (VAT), and withholding tax, such as:
- An additional 2 months for making payments of certain taxes, including corporate income tax and individual income tax for the 2019 tax year;
- Late payment penalty relief for tax liabilities arising before 12 March 2020 and additional payment terms;
- Professional withholding taxes payment for February 2020 postponed to 13 May 2020, for March 2020 postponed to 15 June 2020 and for first Quarterly return postponed to 15 June 2020;
- VAT return for February 2020 postponed to 6 April 2020, for March 2020 postponed to 7 May 2020 and for first quarterly return postponed to 7 May 2020; and
- In addition to the automatic deferral of payment, the taxpayer can request the benefit of the other financial supportive measures for the payment of such tax liabilities (VAT and professional withholding taxes). In this respect, additional delays, waiver of interests for late payments and/or discounts on fines for non-payment can be granted.
