Since the abolishment of the monthly VAT advance payments, all taxable persons filling VAT returns in Belgium had to pay a December VAT advance ultimately 24 December, if their Q3/November VAT return results in a payable position. The advance payment is in principle equal to the VAT payable resulting from the Q3/November VAT return.
Alternatively, the advance can be limited to the actual VAT due for the transactions carried out during the period 1 October until 20 December for quarterly taxpayers or 1 December until 20 December for monthly taxpayers.
Under the government COVID-19 supporting measures, taxpayers are not required to pay this December advance in December 2020 (articles 27 and 28 of the law of 15 July 2020 (CORONA III)).
The VAT due for the last period of the year 2020 (Q4 or December) will have to be fully paid by 20 January 2021, as per the general rule.
If you would like to receive additional information on this matter or require other VAT assistance, the VAT team of RSM Belgium remains at your disposal for any further information that you might require: [email protected].