VAT

1. Automatic deferral of the filing of VAT returns, IC listings and client listings

VAT return relative to

Postponed to

February 2020

6 April 2020

March 2020

7 May 2020

First quarter 2020

7 May 2020

April 2020

5 June 2020

The annual client listing (deadline 31 March 2020) has been extended until 30 April 2020. Taxpayers who
have ceased their activity must file the client listing by the end of the 4th month following the cessation of
the VAT activity.
Starting taxpayers or holders of a monthly VAT refund license who benefit from the monthly refund of their
VAT credit are also granted a postponement, but only until the 24th of the month following the reporting
period.

Important: The March & Q1 2020 VAT return should be filed before May 3rd 2020 for taxpayers entitled to a VAT reimbursement if they wish to receive the VAT reimbursement by the end of June 2020 at the latest.

2. Automatic deferral of payment of VAT

Payment related to

Postponed to

Monthly VAT return - February 2020

20 May 2020

Monthly VAT return - March 2020

20 June 2020

Quarterly VAT return - 1st quarter 2020

20 June 2020

Monthly VAT return - April 2020

20 July 2020

3. Accelerated VAT reimbursement for all taxpayers subject to filing monthly VAT returns regarding the February 2020 VAT  return

All taxpayers subject to filing monthly VAT returns can ask for a VAT reimbursement in the February 2020
VAT return, regardless if they have a licence for a monthly VAT refund or they are considered as a “start-up”.
The VAT credit will be reimbursed if, on top of the normal conditions, following conditions are fulfilled:

  • The February 2020 VAT return has to be filed on April 3, 2020 at the latest;
  • The VAT return has to be filed via Intervat (electronical platform);
  • The box for reimbursement is ticked in the February 2020 VAT return. It is possible to correct the filed VAT return via Intervat and to tick the reimbursement box.

The reimbursement will be transferred on April 30, 2020 at the latest, instead of the normal reimbursement
term of May 29, 2020 or June 30, 2020 at the latest.

4. Electronic request for an ET-14000 licence

Under the current circumstances it is allowed that the request forms for an ET-14000 licence, which normally have to be sent in two-fold by post, are sent electronically by email to : et14000@minfin.fed.be.

The license ET 14000 allows a company not to pay the VAT amount directly at the moment of import at the customs, but to include the VAT payment (self-assess) in the VAT return at the same time the VAT amount is deductible.

5. Expected measures

Suspension Advance VAT payment December 2020: The advance VAT payment for December 2020 is suspended. VAT payers in Belgium will not be obliged to pay  a VAT advance payment before December 24, 2020 relating to the December VAT return.