Tax Insights | July 2023 | Summer scheme for VAT reporting obligations

Summer scheme for VAT reporting obligations

During the summer holidays, it can often be difficult for businesses to ensure proper monitoring of their VAT obligations. In order to ease the reporting obligations with regards to Belgian VAT during this period, the VAT authorities allow you to submit your VAT returns and European Sales Listings (‘ESL’) until the following dates (unless you have a monthly VAT refund license, or you benefit from the “starter” status):
 

The following deadlines apply to taxable persons with a monthly VAT refund license or “starter” status and who are entitled to a VAT refund: 
 

The payment of the VAT due must be made according to the normal deadlines.

If you have any questions or want some help regarding the above, please do not hesitate to contact us at [email protected].