The Belgian Ministry of Finance announces extentions on filing due dates for tax returns and additional payment facilities

The Belgian Ministry of Finance announces extentions on filing due dates for tax returns and additional payment facilities (18/03/2020)

1. Extension for submitting corporate income tax, legal entities tax and non-resident corporate income tax returns with limit date from March 16 to April 30, 2020

   The taxpayers are given additional time until midnight on Thursday, April 30, 2020 for filing corporate income tax, legal entities tax and non-resident corporate income tax returns. This additional period only applies to declarations with a final submission date from March 16 to April 30, 2020.

2. Extension for submitting VAT declarations
A. PERIODICAL VAT RETURNS
• VAT return for February 2020, filing due date extended until 6 April 2020
• VAT return for March 2020, filing due date extended until 7 May 2020
• VAT return for the first quarter 2020, filing due date extended until 7 May 2020

Start-ups or license holders of a monthly VAT refund license who receive a monthly refund of their VAT credit are also granted an extension for submitting VAT declarations, but only until the 24th of the month following the reporting period.

B. INTRACOMMUNITY SALES LISTINGS
• Intra-Community Sales Listing for February 2020, filing due date extended until 6 April 2020
• Intra-Community Sales Listing for March 2020, filing due date extended until 7 May 2020
• Intra-Community Sales Listing for the first quarter 2020, filing due date extended until 7 May 2020
C. ANNUAL CLIENT LISTING
• Filing due date extended until April 30, 2020
• If the taxable person has ceased its activity: at the latest at the end of the 4th month after the cessation of his VAT taxable economic activity.
3. Payment of VAT and withholding tax on salaries

   An automatic deferment of two months for VAT and withholding tax on salaries without assessment of any fines or interest.

   This delay applies for:

A. VAT
• Payment for February 2020, due date extended until 20 May 2020
• Payment for March 2020, due date extended until 20 June 2020
• Payment for the first quarter 2020, due date extended until 20 June 2020
B. WITHHOLDING TAX ON SALARIES
• Payment for February 2020, due date extended until 13 May 2020
• Payment for March 2020, due date extended until 15 June 2020
• Payment for the first quarter 2020, due date extended until 15 June 2020
4. Payment of Personal Income Tax and Corporate Income Tax

For the payment of both personal income tax and corporate income tax, legal entities tax and non-resident corporate income tax, an automatic extention period of 2 months will be granted, in addition to the normal payment term and without assessment of any fines or interest. This measure applies to the settlement of these taxes for tax year 2019, assessed as from 12 March 2020.

Payment of personal and corporate tax debts, including those assessed before 12 March 2020, is subject to the announced support measures and additional payment terms, exemption from late payment interest and / or remission of fines for late payment, upon request.