Belgium: Extended VAT filing deadlines for summer 2023
The FPS Finance has announced facilitation measures for VAT-taxable persons during the 2023 summer holidays. The deadlines for filing declarations and intra-Community statements have been extended. However, these facilities do not apply to declarations covered by the “One Stop Shop” regime.
Below is the revised schedule for filing returns:
| Declaration | Date of filing |
| Monthly return for June 2023 transactions | August 10, 2023 (instead of July 20, 2023) |
| Quarterly declaration for 2nd quarter 2023 | August 10, 2023 (instead of July 20, 2023) |
| Monthly return for July 2023 transactions | September 8, 2023 (instead of August 21, 2023) |
Please note that the following exceptions apply:
- Holders of authorizations for monthly VAT refunds.
- Beneficiaries of an accelerated monthly VAT refund due to the STARTER status.
For these cases, if you are entitled to a VAT credit refund, the deadlines are as follows:
- June 2023 returns: No later than July 24, 2023.
- July 2023 declaration: No later than August 24, 2023.
Regarding payments, the deadlines for VAT payments remain unchanged:
- 2nd quarter 2023 or June 2023 declaration: No later than July 20, 2023.
- July 2023 declaration: No later than August 21, 2023.
Source: Belgium.be
