With our newsflash of 12 November 2018 we drew your attention to the upcoming deadline for electronic filing of BEPS 13 related documents. The form 275 MF (and potentially the Master file) in relation to the financial year ended 31 December 2017 and the notification of the Country-by-Country reporting obligations in relation to the financial year ending 31 December 2018 were to be submitted by 31 December 2018.
What and when?
We have been informed that the deadline for filing the Master File (form 275MF), the Local Form (form 275LF) and the notification with regard to filing the country-by-country report (form 275CBCNOT), originally ending on 31 December 2018, has been extended to 28 February 2019 (see also the dedicated BEPS 13 Website of the Belgian tax authorities in Dutch and French).
Please note that this extension does not apply for the country-by-country report itself, nor for the corporate income tax return.
We have also been informed that the deadline has also been extended for forms of which the ultimate filing date is between 1 January 2019 and 28 February 2019.
All BEPS 13 related documents will, in principle, have to be filed electronically via the MyMinfinPro-website of the Belgian tax authorities (without exceptions).
Our experts in Belgium are available to help you comply with these obligations in the most efficient manner. They have the required knowledge and expertise to help you fully understand and comply with the new TP documentation requirements.
Contact your local adviser for any assistance. He/she will be happy to discuss this and support you.