Corona virus: extensions for tax declarations and payment of taxes

The Belgian government has taken additional measures for companies and independents to soften the financial consequences of the corona virus. Panis lists them below:

1/ Payment of VAT and withholding taxes on salaries

- the payment date is automatically extended with a period of 2 months without penalties and interests.

- the extension applies to the following VAT declarations:

  • payment for the VAT declaration of February 2020: payment date extended till 20 May 2020
  • payment for the VAT declaration of March 2020: payment date extended till 20 June 2020
  • payment for the VAT declaration of the 1st Quarter 2020: payment date extended till 20 June 2020

- the extension applies to the following declarations for withholding taxes on salaries:

  • payment for the declaration of February 2020: payment date extended till 13 May 2020
  • payment for the declaration of March 2020: payment date extended till 15 June 2020
  • Payment for the declaration of the 1st Quarter 2020: payment date extended till 15 June 2020

- Besides the aforesaid payment extensions which are automatically granted, a company or independent can apply in writing to request a payment plan, exemption for interests on arrears and/or cancellation of penalties for late payment.

2/ Payment of personal taxes, company taxes, taxes for non-resident companies, taxes for non-resident persons and taxes for legal persons

- the payment date is automatically extended with a period of 2 months without penalties and interests for tax bills with respect to tax assessment year 2019 which are issued as from 12 March 2020.

- Besides the aforesaid payment extension which is automatically granted, a company or independent can apply in writing to request a payment plan, exemption for interests on arrears and/or cancellation of penalties for late payment.

3/ Tax declarations for companies, for non-resident companies and for legal persons with filing date between 16 March 2020 and 30 April 2020: the filing date is extended to 30 April onwards.

4/ VAT declarations:

- Periodic declarations:

  • declaration of February 2020: the filing date is extended to 6 April 2020
  • declaration of March 2020: the filing date is extended to 7 May 2020
  • declaration of 1st Quarter 2020: the filing date is extended to 7 May 2020

- Intra-community declarations:

  • declaration of February 2020: the filing date is extended to 6 April 2020
  • declaration of March 2020: the filing date is extended to 7 May 2020
  • declaration of 1st Quarter 2020: the filing date is extended to 7 May 2020

- Yearly customer listing:

  • the filing date is extended to 30 April 2020
  • in case the tax payer terminated the business activities: the filing date is extended to the last day of the 4th month after the business activities were terminated.