Belgium's Federal Public Service (SPF) Finance has issued a release announcing that the deadlines for periodic VAT returns for March 2021 and the first quarter of 2021 have been postponed to:

• 24 April 2021 for monthly filers entitled to monthly refunds; and
• 3 May 2021 for other monthly or quarterly filers.

The release also notes that the VAT payment deadline is not extended, although reduced late payment interest of 0.33% per month applies from 20 April 2021 instead of the standard 0.80% interest per month. These monthly interest rates reflect the reduction in the annual rate for late payment to 4.0% that is to apply from April to June 2021.