VAT returns in Belgium 2026

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Adrian Andrzejewski, CEO Taxenlight

VAT settlements in Belgium are handled through monthly VAT returns. Monthly filing is the default method for most taxpayers who conduct taxable transactions. Quarterly VAT settlements in Belgium are only possible in a few cases, provided the taxpayer meets certain requirements.

VAT returns in Belgium are filed exclusively electronically, through the government's InterVAT – for both monthly and quarterly returns. The system is accessible through the Belgian portal MyMinfin.

If you have not made any transactions during a given period, you are still obliged to submit a zero VAT return in Belgium.

When is it possible to submit quarterly VAT returns in Belgium?

Quarterly VAT returns in Belgium are restricted to companies with an annual turnover not exceeding €2,500,000 net. However, this limit is reduced to €250,000 net for the supply of certain categories of goods, such as:

• Energy products (e.g. supply of gas and other fuels, electricity)
• Mobile telephony equipment
• Computers and their accessories and components
• Land vehicles subject to mandatory registration

Attention: you cannot benefit from quarterly VAT settlement in Belgium if you have exceeded the threshold for intra-Community supplies of 50,000 EURTherefore, in practice – if you deliver goods from another EU country – you may find yourself exceeding this threshold very quickly.

You'll then need to file monthly VAT returns. In our experience, quarterly VAT returns are mainly filed by service companies, such as construction companies, which rarely exceed the EU supply threshold.

In accordance with Belgian regulations (Article 53, § 1, 2° of the VAT Code and Article 18 of Royal Decree No. 1), the following deadlines apply in Belgium for submitting VAT returns and paying the tax:

• Monthly VAT returns in Belgium  are due by the 20th of the month following the accounting period. The same deadline applies to VAT payments.
• Quarterly VAT returns in Belgium are due on the 25th of the month following the end of the accounting quarter. The same deadline applies to VAT payments.

The Belgian Tax Office also updates its government calendar, which includes detailed deadlines for specific periods.

In addition to VAT returns, Belgium also files EU VAT returns – EC Sales List and Listing Clients (discussed below). For easier viewing, we've included all deadlines in a table:

*Tolerance permanente – if the 20th falls on a weekend/holiday, the deadline is extended to the next business day
**No extension – the deadline is not extended in the event of a weekend/holiday

In accordance with Belgian regulations and instructions from the Federal Public Finance Service, VAT returns must be filed electronically. The main tool for this purpose is the InterVAT, accessible through the MyMinfin.

To file a VAT return in Belgium independently, you must first have authorization for your tax account. In practice, it's impossible for non-residents to obtain authorizationif the taxpayer doesn't have the following identification channels:

• eID card: Requires a physical Belgian electronic identity card and a card reader connected to a computer.
• itsme® app: A mobile app widely used in Belgium for identity authentication.

Important: 2024, commercial certificates such as Isabel or Globalsign, no longer provide access to SPF Finances e-services.

After login authentication, you are required to select an enterprise role:

• Legal Representative
• A tax representative (e.g. an accountant) who has an active VAT number and a power of attorney

A company employee after being granted appropriate authorizations by a legal representative in the My eGov-rollenbeheer

After logging in and selecting a role in the InterVAT system, reporting transactions in Belgium is possible in two ways. The first is to enter data directly (manually). The second method is to upload a structured electronic file generated from the accounting system. The method chosen depends on the accounting system and the scale of operations in that country.

The tax return in Belgium is a summary form – it does not include invoices, but shows aggregated values ​​according to the relevant categories provided for in the Belgian VAT form.

Before submitting the return, the InterVAT system automatically checks the accuracy of the entered data. If any discrepancies are detected, an alert will be displayed requesting corrections. Only after these corrections can the return be electronically signed and submitted to the tax office.

Successful submission of the declaration in Belgium is confirmed by an official acknowledgment of receipt, which constitutes proof of compliance with the tax obligation.

As of January 1, 2025 (reform the VAT Chain), the Belgian tax administration has introduced a key change to its approach to amending periodic VAT returns. The option to submit a "corrective return" after the statutory deadline for filing a return for a given period has been removed. In other words, if the deadline for filing a return has already passed, you can no longer "go back" to the same period and submit an amended return for the same month/quarter.

Instead, if a taxpayer realizes a so-called material error has occurred in their return after the return deadline for a given period, they should report the correction in their VAT return for the following period. Belgian guidelines further specify that a "material error" is any error or omissionthat does not require the preparation or submission of a separate corrective document.

The VAT Chain reform also introduced a new, formalized mechanism for responding to failure to file a VAT return . If a taxpayer fails to file a return on time and within three months of the end of the accounting period, the tax administration initiates a procedure called a replacement return proposal.

This declaration is based on an estimated amount of tax, determined by the highest amount of VAT due shown in field G71 in the declarations of the last 12 months, which cannot be less than EUR 2,100.

After the proposal is delivered (by registered mail), the taxpayer is given the last opportunity to fulfill his tax obligations:

• You have one month to submit a correct, standard VAT return for the given period.
• Submitting this declaration automatically invalidates the substitute procedure.

However, if the taxpayer fails to respond within this deadline, the replacement declaration becomes final. From that point on, VAT returns for that period can no longer be filed, and the only way to change the established tax amount is through an administrative appeal.

Belgian tax penalties for failure to comply with reporting obligations are set out in Royal Decrees Nos. 41 and 44 and the VAT Code (Articles 70-71). As of 1 January 2025, updated guidelines in Instruction 2025/I/12, introducing new penalty ladders and a revised leniency policy.

The regulations also define a number of principles that apply when imposing penalties. The most important of these are:

1. When determining the amount of the penalty for a given infringement or crime, the tax authorities take into account the company's history of infringements over the last four years.
2. There is a maximum fine for a single infringement, even in the case of fraud, of EUR 5,000.
3. The Belgian tax authorities report imposed penalties through the MyMinfin portal or, the e-Box system if the taxpayer uses
4. Any taxpayer who does not agree with the imposed penalty has the right to defend themselves – orally or in writing – before the final determination of the amount of the penalty by the delegate of the Minister of Finance.

Important: The new administrative policy emphasizes "taxpayer good faith."Forthe first violation of a given type, the taxpayer has the opportunity to have the lump sum penalty completely waived after submitting appropriate explanations and a request.

deduct Belgian input VAT for purchases directly related to your business activities in Belgium. Non-residents, i.e., companies based outside Belgium but registered for VAT purposes, can only recover VAT through periodic VAT returns. Companies without a VAT number who made taxable purchases there can only obtain a VAT refund under the procedure specified in EU Directives (Nos. 8 and 13).

When filing your periodic VAT return, you report both sales and purchases. If your purchases are directly related to your business activities in Belgium, you are entitled to a VAT deduction. The return calculates the VAT surplus, which can be claimed or, as is the case in Poland, carried forward to the next period for compensation (if, for example, the amount is too low). To be eligible for a VAT refund, you must indicate this on the form. VAT refunds are made exclusively to the bank account indicated during VAT registration.

Requirements that must be met to obtain a VAT refund in Belgium (in accordance with the changes in VAT Chain 2025):

• The declaration showing the excess VAT to be refunded was submitted within the statutory deadline
• All VAT returns for the last 6 months (for monthly) or the corresponding earlier periods (for quarterly) were also submitted on time
• The loan amount exceeds the minimum threshold (after the reform – EUR 50)
• The taxpayer has no outstanding, undisputed arrears towards FPS Finance (other taxes, penalties, etc.) – otherwise the excess VAT can be used to offset
• The taxpayer is subject to VAT (does not benefit from the exemptions specified in Article 44 of the VAT Code)
• All purchase invoices from which VAT is to be refunded to the taxpayer must be made available upon request

After meeting the conditions, the administration makes the refund within the deadlines resulting from the amended VAT Chain 2025 regulations:

• For monthly taxpayers – refund no later than the end of the second month following the declaration period.
• For quarterly taxpayers – refund no later than the end of the third month following the quarter to which the declaration relates.

The rules for deductions are set out in the Belgian VAT Code (guidelines for Article 45 et seq.). The general rule is similar to other EU countries – only expenses directly related to activities taxable in Belgium are deductible.

Examples of expenses for which you can recover VAT in Belgium:

• Purchase of commercial goods, materials, raw materials.
• Business-related services: transport, warehousing, logistics, space rental, professional services (accountants, advisors, lawyers, consultants).
• Fixed assets and equipment used in taxable activities (machinery, equipment, office equipment).
• Marketing and advertising services (if they serve taxable activities).

Examples of expenses with excluded or limited right to VAT deduction:

• Motor vehicles (passenger cars, mixed-use vehicles, minibuses): VAT on purchase, leasing, fuel, servicing can only be deducted in proportion to business use, and the deduction can never exceed 50% (limit under Article 45 §2 of the Act, further specified in circulars).
• Restaurant, hotel and entertainment costs: Article 45 §3 and the administrative comments generally provide for no right to deduct VAT on the costs of accommodation and food and beverages consumed on site (with exceptions, e.g. when the taxpayer re-invoices these costs to another taxpayer).
• Private expenses – no right to deduction (if the invoice is for private use and not business).

Settling VAT in Belgium in 2026 requires significant discipline due to full digitalization and the rigorous VAT Chain reform. Mandatory B2B e-invoicing and the inability to retroactively amend declarations require taxpayers to report flawlessly in the Intervat system. Timely submission of periodic declarations, customer listings, and EC Sales Lists is crucial to avoid automatic and progressive financial penalties, which, following regulatory changes, can reach up to €5,000. Proper compliance not only protects against sanctions but is also a prerequisite for efficiently recovering overpaid tax.

We encourage you to read the frequently asked questions about VAT returns in Belgium in 2026 (FAQ) below. We are confident you will find the answer to your questions there. And if this article hasn't answered your questions, we encourage you to contact us for a free consultation.