How often do I have to file a VAT return in Belgium?

Generally, VAT returns must be filed monthly in Belgium. Quarterly VAT returns may be allowed when both of these conditions are met:  

• The total amount of intra-Community supplies of goods does not exceed €50,000 in the current or any of the previous four quarters
• The annual turnover in Belgium does not exceed €2,500,000

You can’t apply for a change in filing frequency. FPS Finance will notify you if the frequency changes based on the above conditions. 

If the due date falls on a Saturday, Sunday or bank holiday, it's shifted to the next working day. On October 1st 2025, this extension will no longer apply for quarterly returns. FPS Finance has a calendar of all the exact dates here.

During summer, you can defer VAT submissions by up to 2 months instead of the usual 1 month. For example, the VAT return for June can be submitted by the 10th August instead of the 20th of July. This scheme doesn’t apply to payments, which are still required no later than the 20th of the following month.