Should I file VAT monthly or quarterly in Belgium?

## Monthly or quarterly VAT returns in Belgium

Monthly filing is the general rule. A business can file quarterly only if it meets both conditions:

• Annual turnover does not exceed €2,500,000 excluding VAT.
• The business is not mainly engaged in selling vehicles fitted with an engine subject to registration.

## Deadlines

• **Monthly:** by the 20th of the following month. Some adjustments apply when the 20th falls on a weekend or holiday.
• **Quarterly:** by the 25th of the month after the quarter. There is no automatic extension for weekends on quarterly deadlines.
• **Payment:** due by the same date as the return.

## How to switch to quarterly

The switch is requested with the e604 application. It takes effect from 1 April, 1 July, 1 October or 1 January.

## Summer 2026

The VAT holiday arrangement that used to allow a deferral of summer returns was abolished from 2026. Returns filed after the deadline are now late. As a transition for 2026 only, no fines applied for the June monthly return or Q2 quarterly return filed by 10 August 2026, or the July monthly return filed by 10 September 2026. Payment was still due by the normal date.

## Where to pay

From 1 May 2026, VAT payments go to BE41 6792 0036 4210. The old account number is no longer valid.

## How AccountsOS helps

Finn tracks your filing frequency and the matching dates, and prepares the VAT figures from your books. You or your accountant files on Intervat and pays. AccountsOS does not file VAT returns.