COVID-19 pandemic: Belgian VAT measures

In view of the COVID-19 pandemic, the Belgian federal government has implemented several relief measures to support the economy.

Filing and payment extensions

An automatic filing extension is granted for periodic VAT returns, European Sales Listings, and Annual Sales Listing. Furthermore, an automatic extension of two months is also granted for the VAT payments resulting from the February, March, April, and Q1 2020 Belgian VAT returns.

Individual businesses can file a COVID-19-motivated request for additional aid in the form of a payment plan or exemption of late payment interests or fines.

Accelerated VAT refunds

Conversely, taxpayers filing monthly Belgian VAT returns can, under certain conditions, request accelerated refunds of credits resulting from their February and March VAT returns.

Donations

Subject to certain formalities, businesses can donate medical instruments and protective gear (for example, face masks, protective clothing, soaps and hand gels, and so on) to medical institutions without reporting VAT due on the ‘self-supply’.

Imports in Belgium

Following the European Commission’s decision 202/491, Belgium implemented a relief from import duties and a VAT exemption on goods imported by approved organisations to combat the effects of COVID-19.

Pascal Dauw
[email protected]

Mazen Al Haffar
[email protected]