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Belgium extended VAT return deadlines

VAT returns and Intrastat filings delayed but now changes to payment deadlines

Summer VAT returns and Intrastat filings may be delayed over the summer months according to the Federal Public Service. However, payments of any VAT due must still be made on time.

EU One Stop-Shop returns are not included in the variations.

VAT return and Intrastat revised submission dates

  • June monthly and Q2 VAT returns and Intrastat may be filed by 10 August instead of 20 July 2022
  • July monthly VAT returns and Intrastat may be filed by 9 September instead of 22 August 2022

Any VAT due must be paid by the regular deadlines – 20 July and 22 August for the June and July returns, respectively.

Check our Belgium VAT country guide.

2023 EU VAT registration & Intrastat reporting threshold

Country VAT Registration thresholds Intrastat thresholds
Resident Non-resident Arrivals Dispatches Arrivals Statistical Dispatches Statistical
EU One-Stop Shop €10,000 €10,000 EU sellers only - - - -
Austria €35,000 Nil €750,000 €750,000 €12m €12m
Belgium €25,000 Nil €1,500,000 €1,000,000 €25m €25m
Bulgaria BGN 100,000 Nil BGN 700,000 BGN 1m €7.3m €14.7m
Croatia HRK 300,000 Nil HRK 2.6m HRK 1.5m HRK 2.6m HRK 1.5m
Cyprus €15,600 Nil €180,000 €55,000 €2.7m €5.8m
Czechia CZK 2m Nil CZK 12m CZK 12m CZK 12m CZK 12m
Denmark DKK 50,000 Nil DKK 7.2m DKK 5.2m DKK 7.2m DKK 5.2m
Estonia €40,000 Nil €230,000 €130,000 €230,000 €130,000
Finland €15,000 Nil €800,000 €800,000 €800,000 €800,000
France Goods €85,800 Services €34,400 Nil €460,000 €460,000 €460,000 €460,000
German €22,000 Nil €800,000 €500,000 €48m €50m
Greece Nil Nil €150,000 €90,000 €150,000 €90,000
Hungary  HUF 12m Nil HUF 170m HUF 100m HUF 5bn HUF 14bn
Ireland Goods €75,000 Services €37,500 Nil €500,000 €635,000 €5m €34m
Italy €65,000 Nil See country guide See country guide See country guide See country guide
Latvia €40,000 Nil €220,000 €120,000 €4m €6m
Lithuania €45,000 Nil €500,000 €300,000 €7m €10m
Luxembourg €35,000 Nil €200,000 €150,000 €4m €8m
Malta Goods €35,000 Other €30,000 Nil €700 €700 €700 €700
Netherlands €25,000 Nil €5m €1m €5m €1m
Poland PLN 207,000 Nil PLN 4m PLN 2m PLN 65m PLN 120m
Portugal Nil Nil €350,000 €250,000 €5m €6.5m
Romania RON 445,500 Nil RON 1m RON 1m RON 10m RON 20m
Slovakia €49,790 Nil €1m €1m €1m €1m
Slovenia €50,000 Nil €140,000 €200,000 €4m €9m
Spain Nil Nil €400,000 €400,000 €400,000 €400,000
Sweden SEK 80,000 Nil SEK 9m SEK 4.5m SEK 9m SEK 4.5m
Non-EU
Iceland ISK 2m
Montenegro €30,000 n/a n/a n/a n/a
Norway NOK 50,000 Nil n/a n/a n/a n/a
Russia RUB 8m (on application) Nil n/a n/a n/a n/a
Switzerland CHF 100,000 CHF 100,000 global income n/a n/a n/a n/a
Turkey Nil Nil n/a n/a n/a n/a
UK (Northern Ireland - EU Intrastat only) £85,000 Nil £500,000 £250,000 n/a n/a

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