Statutory financial statements filing deadline has passed: time for action
Belgian companies having a 31 December year-end should have deposited their statutory financial statements with the National Bank of Belgium (“NBB”) at the latest by 31 July 2023 at the very latest. Late filing results in a number of negative consequences from a financial, director’s liability and corporate income tax perspective (see below). If your
VAT return and intra community sales listing : extended filing due dates for the summer period
While it became an habit for the Tax Authorities to grant an extension for the filing of VAT returns and intra community sales listing due during the summer months, 2022 brings an additional (short) extension for the filing of the September and third quarter returns. These extended due dates however do not exempt the tax
