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Global VAT Group COVID-19 Measures

Belgium COVID-19 VAT Measures

Correct as of 6 April 2020

The government has published a list of measures companies can apply for to receive support relating to any difficulties arising as a result of the Corona virus. Companies can apply for VAT payment deferral, remission of late payment penalties, payment plans etc. Companies can apply until 30 June 2020 and will have to comply with a number of conditions and formal requirements.

In addition, the government has announced that postponement for filing and paying of periodical VAT returns, European Sales Listings and Annual Sales Listings will be granted to affected businesses.

The government has announced that under certain circumstances no VAT will be applied on donations of certain goods made by taxpayers to healthcare institutions experiencing shortages of equipment in the fight against the Corona virus.

A special VAT refund procedure has been launched for taxpayers filing monthly VAT returns, stating that these taxpayers can electronically file a VAT refund request provided that a number of cumulative conditions are met, such as fulfilling all other VAT reporting obligations for the rest of 2020. If the conditions are met, the VAT refund will be processed and remitted to the taxpayer by April 30 at the latest.

For further information contact:

Koen Dewilde
Vatsquare CVBA 

Brussels, Belgium

E: koen@vatsquare.com
T: +32 2 899 02 12 

 

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