Reference: The reference to be included in every VAT payment is made up of the VAT number of the company and an individual reference received when registering for VAT in Belgium.IBAN code: BE 22 6 47 – Confirm with your Marosa client manager.Non-established companies can make their VAT payments into the following bank account: It is not mandatory to make payments from a local or SEPA bank account. VAT payments in Belgium can be done from a foreign bank account. There is no holiday extension for payments as there is for VAT return submission. VAT payments must be done by the 20th day of month following the reporting period. The VAT payment is due within the same deadline as for the submission. The following due dates apply to Belgian VAT returns:įind here the official tax calendar including the deadlines for submitting VAT, ESL and Annual Sales Listing returns. These prepayments were abolished in April 2017. Also, the monthly prepayments for businesses filing quarterly returns are no longer required. This annual prepayment was definitely abolished in 2021. The annual VAT prepayment is no longer required.The Belgian tax authorities publish a calendar with all applicable VAT return due dates. As a general rule, if the due dates fall on a Saturday, Sunday or bank holiday, the due date is shifted to the next working day.The due dates for payments remain the 20 th day of the following month. There is no holiday extension for the payment of VAT.You may also consider the following additional rules: The exact summer due dates are communicated every year by the tax authorities. Similarly, the June VAT return can be submitted by August 10 and the July VAT return can be submitted by September 10. Exceptionally, the second quarter VAT return can be submitted (not paid) by August 10 th. As a general rule, Belgian VAT returns must be submitted and paid by the 20 th day of the month following the reporting period.
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