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Belgium Announces Postponement of Deadlines for March and First Quarter 2021 VAT Returns — Orbitax Tax News & Alerts

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.