Quarterly VAT Return (Intervat)
Quarterly VAT return for Belgian businesses allowed to file quarterly, due by the 25th of the month after the quarter and filed on Intervat.
Finn tracks your Belgium deadlines
AccountsOS handles tax, filing deadlines and invoicing for Belgium businesses, in plain English. Ask Finn about yours, no signup needed.
Who this applies to
- VAT-registered businesses with annual turnover up to €2,500,000 excluding VAT
- Businesses that are not mainly selling vehicles fitted with an engine subject to registration
What to file
The periodic VAT return for the quarter, reporting output VAT, deductible input VAT and the balance due or to be refunded.
How to file
Online through Intervat. The switch from monthly to quarterly filing must be requested with the e604 application and takes effect from 1 April, 1 July, 1 October or 1 January. AccountsOS does not file on Intervat.
Payment due
Payment is due by the same date as the return. VAT payments go to BE41 6792 0036 4210 from 1 May 2026. The old bank account is no longer valid.
Penalties for missing this deadline
Since the holiday arrangement was abolished from 2026, a return filed after the deadline counts as late. Confirm the current consequences with FPS Finance or your accountant.
Filing checklist
- Confirm you still meet the quarterly filing conditions
- Reconcile sales and purchase invoices for the quarter
- Check each rate used: 21%, 12%, 6% or 0%
- Submit the return on Intervat
- Pay to the current VAT bank account by the same date
Documents you'll need
- Sales and purchase invoices for the quarter
- VAT-coded ledger report
- Intra-EU supply and acquisition details where relevant
Common mistakes to avoid
- Paying to the old VAT bank account after 1 May 2026
- Expecting an automatic weekend extension on the 25th
- Staying on quarterly filing after turnover passes €2,500,000
- Relying on the old summer holiday arrangement, which no longer exists
Never miss a Belgium deadline
AccountsOS tracks every FPS Finance (SPF Finances / FOD Financiën) and Crossroads Bank for Enterprises (BCE/KBO) deadline and reminds you weeks ahead.
Try Free