Update – Belgian tax authorities publish additional measures to mitigate the impact of the COVID-19 crisis


After the introduction of the first wave of supportive financial measures, the government has now decided to take additional measures in order to further mitigate the financial impact of the COVID-19 pandemic.

In particular, the authorities are now also publishing a number of specific tax measures. With these measures, companies get an automatic extension to comply with certain formalities and obtain an automatic extension of the payment terms for certain tax debts. 

 

More specifically, it concerns the following measures:

  • Postponement of the filing deadline to 30 April 2020 for corporate income tax, legal entities income tax and corporate income tax / non-resident tax returns that must normally be filed by 16 March 2020.
  • Postponement of the filing deadline for the monthly and quarterly VAT returns: 
VAT return related to Postponed to
February 2020 6 April 2020
March 2020 7 May 2020
First quarter 2020 7 May 2020

 

To the extent that you (as a starter or as a VAT taxable person holding a monthly VAT refund license) want to benefit from your monthly VAT refund, you are also granted with an extension of the filing deadline but only till the 24th of the month following the reporting period.

  • EC Sales listing:
EC Sales listing related to Postponed to
February 2020 6 April 2020
March 2020 7 May 2020
First quarter 2020 7 May 2020

 

  • Annual VAT sales listing: 

VAT liable persons who normally have to file the annual VAT sales listing by 31 March 2020 will benefit from an additional month to file the listing; the deadline is postponed till 30 April 2020. In case of cessation of activity, the listing should be filed at the latest at the end of the 4th month following the cessation of activities subject to VAT.

 

  • Automatic deferred payments for VAT and professional withholding tax 

For these payments, companies will benefit from a period that will be extended by two months. Payments done within this period will be exempt from interest and fines. 

 

This deferment involves:

 

VAT

Payment related to Postponed to
Monthly VAT return – February 2020 20 May 2020
Monthly VAT return – March 2020 20 June 2020
Quarterly VAT return – 1st quarter 2020 20 June 2020

 

Professional withholding taxes

Payment related to Postponed to
Monthly return – February 2020 13 May 2020
Monthly return – March 2020 15 June 2020
Quarterly return – 1st quarter 2020 15 June 2020

 

In addition to this automatic deferral of payment, the taxpayer can request the benefit of the other financial supportive measures for the payment of such tax liabilities (VAT and professional withholding taxes). In this respect, additional delays, waiver of interests for late payments and/or discounts on fines for non-payment can be granted.

 

  • Automatic additional delay for the payment of the personal income tax, corporate income tax, legal entity income tax and non-resident income tax. For these taxes, the normal period will be automatically extended by two additional months. This measure applies for tax settlements related to financial year 2019, established as from 12 March 2020.

 

For tax debts related to the personal income tax and the corporate income tax and established before 12 March 2020, taxpayers can benefit from the first wave of support measures: payment plans, waiver of interests for late payments and/or discounts on fines for non-payment.

 

Do not hesitate to contact us should you need any assistance in this regard.