🇧🇪Belgium tax deadlines

Belgium Tax & Filing Deadlines

Every Belgium statutory deadline a founder needs to know. Penalties, checklists and source links to FPS Finance (SPF Finances / FOD Financiën) and Crossroads Bank for Enterprises (BCE/KBO).

Corporate Income Tax Return (Biztax)

Last day of the 7th month after the financial year-end. For year-ends between 31 December and 28 February, the date is 30 September. If it falls on a weekend or public holiday, it moves to the next working day.

Annual corporate income tax return for Belgian companies, filed electronically on Biztax through the MyMinfin portal by the last day of the 7th month after the financial year-end.

Quarterly VAT Return (Intervat)

25th of the month after the quarter: 25 April, 25 July, 25 October and 25 January. No automatic extension applies when the 25th falls on a weekend.

Quarterly VAT return for Belgian businesses allowed to file quarterly, due by the 25th of the month after the quarter and filed on Intervat.

Monthly VAT Return (Intervat)

20th of the month following the VAT period. Some adjustments apply when the 20th falls on a weekend or holiday.

Monthly VAT return, the general rule in Belgium, due by the 20th of the following month and filed on Intervat.

Quarterly Social Security Declaration (DmfA)

Quarterly. AccountsOS seeds a representative reminder on the 15th of the second month after the quarter ends. The exact date varies, so confirm it with the ONSS.

Quarterly multifunctional declaration that Belgian employers send to the ONSS/RSZ to report pay and working time and trigger the contributions due.

Monthly Payroll Withholding Tax

By the end of the month following the payroll month. Payroll for March is due by 30 April.

Monthly return and payment of payroll withholding tax (précompte professionnel / bedrijfsvoorheffing) through the Tax For All portal.

Annual Accounts Filing (National Bank)

Within 30 days of approval by the General Assembly. Private limited companies must approve within 10 months of year-end and public companies within 7 months.

Annual financial statements must be filed with the National Bank of Belgium within 30 days of approval by the General Assembly.

Advance Corporate Tax Payments

10 April, 10 July, 10 October and 10 December. AccountsOS seeds the next four instalments.

Advance instalments of corporate income tax during the year for companies that need to make them, due on the 10th of April, July, October and December.

Intrastat Declaration

19th of the month following the reporting month.

Monthly declaration of intra-EU goods movements for businesses above the Intrastat threshold, due by the 19th of the following month.

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