Belgian VAT measures due to Coronavirus
The Belgian tax authorities are introducing aid measures for companies affected by the spread of the coronavirus. This should provide financial breathing space and allow companies to overcome their temporary financial difficulties.
Automatic delay of submission and payment
First and foremost, the deadline for submission of VAT returns is extended, as is the deadline for payment. This is done automatically. You do not have to do anything for this. These extended deadlines also apply to other taxes. We have summarised all of them in a handy overview. See attachment
Additional actions possible
If the aforementioned measures are not sufficient, you can still submit a request for additional payment facilities. We will explain these below.
The measures apply to all companies in possession of a Belgian business number (CBE), including non-established companies registered for VAT in Belgium.
If you can prove that you are in financial difficulties due to the coronavirus, the Federal Public Service Finance grants payment facilities for the payment of VAT. You can apply for a payment plan to spread VAT payments and be exempted from the interest on late payment and fines for the first and second quarter of 2020.
An application must be submitted for each debt at the time of receipt of the notice of payment. This application must be sent by e-mail or letter to the Regional Recovery Centre competent for companies that are not established in Belgium.
The application must contain the following information:
- application for postponement of payment of coronavirus;
- company identity: your company’s business number (CBE) and the name and address;
- identity of the applicant: your name, first name and place of residence;
- the debt for which the aid measure is requested;
- justification for the application.
This must be accompanied by documentary evidence which proofs that you have actually been affected by the coronavirus, e.g. proof of a decrease in your turnover, decrease or cancellation of orders and/or reservations, etc.
In order to claim this favorable measure, you must submit an application from the moment you identify the problems. At that time, you must provide proof of the financial difficulties. This application must be submitted at latest by 30 June 2020.
In principle, you may expect a reply within thirty days as of submitting the application.
Attention: these measures do not release you from your VAT filing obligations. You will therefore still have to submit your VAT returns on time.
If the application is valid, the payment can be spread over a number of months. Moreover, no fines or late payment interests will be levied on these amounts.
If you have any questions on this matter, please contact your account manager.
Publication date: 20 March 2020