The Author of the Article
Monthly is the rule. Quarterly, the exception
In Belgium, the periodic VAT return must normally be filed monthly.
However, it is possible to opt for quarterly filing. The thresholds and conditions were set out in a VAT ruling (ET 125.313 of 28/01/2014).
There will be some changes in 2025.
Summary diagram
Changes applicable from January1, 2025
From January 1, 2025, changes will be made to the dates for filing and paying VAT, and for refunding VAT credits.
| Monthly | Quarterly | |
|---|---|---|
| VAT return submission | 20th day of the month following | 25th day of the month following the quarter |
| Payment of VAT | 20th day of the month following | 25th day of the month following the quarter |
| Refund frequency | Monthly | Quarterly |
| Effective repayment | 2 months | 3 months |
The VAT expert's eye
All companies filing monthly VAT returns will now be able to reclaim their VAT credit each month, whereas previously they had to wait until the end of the quarter, unless an exemption was granted. VAT refunds will also be made more quickly than for companies filing quarterly VAT returns.
Companies with recurring VAT credits will benefit from submitting their VAT returns each month, in order to recover their funds more quickly.