Extension of VAT submission deadlines by Belgian authorities

Our partners at EY Law provide important updates for mixed VAT-taxable persons in Belgium. In response to recent legislative changes, the Belgian VAT authorities have granted a submission deadline extension for reporting data related to the general pro rata and real use methods.

·        Tolerance granted for reporting specific data on general pro rata and real use method

Beginning of April, the Belgian VAT authorities have published a tolerance with respect to the communication of the specific data on the calculation of the general pro rata or determination of the real use method.

·        Key information for mixed VAT-taxable persons regarding deduction rights

As a reminder, mixed VAT-taxable persons only have a partial right of VAT deduction, which they can exercise by applying the general pro rata or the real use method. Following more recent legislation, such mixed VAT-taxable persons are obliged to communicate specific data with respect to the calculation of their general pro rata or determination of the real use method. This specific information should be provided to the Belgian VAT authorities every year via the January, February or March VAT return for monthly filers or via the VAT return of the first quarter for quarterly filers.

·        New deadlines for VAT returns: What you need to know for 2025

For calendar year 2025, this means that the information should in principle have been submitted at the latest on 22 April 2025 when filing monthly VAT returns or 25 April 2025 when filing quarterly VAT returns. However, as a tolerance, the Belgian VAT authorities have extended those deadlines to the final submission date of the periodic VAT returns of June 2025 (for monthly filers - to be filed by 22 July 2025 at the latest) or the second quarter of 2025 (for quarterly filers - to be filed by 25 July 2025 at the latest). Due to the extension provided during the summer holidays, the submission deadline is even extended to 8 August 2025 (both for monthly and quarterly filers). However, if a request for refund is made in the respective VAT return, the VAT return must be filed within the aforementioned legal submission periods.