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Belgium extends VAT return deadline

VAT filing deadline extended; payment date unchanged

The Belgian Federal Public Service-Finance has extended the quarter 3 Value Added Tax return deadline. The filing date is now 25 October instead of 20 October 2022.  There will be no change to the payment deadline, which remains 20 October.

For businesses with VAT credits, they may still file early to secure a repayment on time. Otherwise, their deadline moves to 24 October.

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Future global VAT / GST changes

Date Country VAT / GST  changes (click for details)
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2024 Europe 2024 European VAT & Intrastat thresholds
1 Feb 2024 Saudi Arabia Seventh wave of mandated e-invoicing
1 Feb 2024 Bolivia 4th wave of e-invoicing
14 Feb 2024 Morocco VAT on digital services
1 Mar 2024 Germany End of domestic fuel VAT cut
1 Mar 2024 Saudi Arabia 8th wave of e-invoice mandate
1 Mar 2024 Malaysia Service Tax rises to 8%
1 Mar 2024 Bolivia 5th wave of e-invoicing mandate
1 Apr 2024 Greece myData live invoice reporting via ERPs
1 Apr 2024 Poland Food VAT rate cut ends
1 Apr 2024 Kenya End grace period on e-invoicing
1 Apr 2024 Senegal VAT on non-resident digital services
1 Apr 2024 New Zealand 15% GST on gig and sharing economies digital platforms
1 Apr 2024 Japan Marketplace deemed supplier obligations e-commerce
1 Apr 2024 Ecuador 3% VAT rise
1 Apr 2024 Bolivia Sixth wave of B2B e-invoicing
1 May 2024 Cyprus Temporary VAT cut on essentials ends
1 May 2024 Uruguay End of reduced VAT rate on tourism
1 May 2024 Uruguay Extension of e-invoicing regime
1 May 2024 Israel mandatory pre-clearance e-invoicing
15 May 2024 Mauritius Mandatory pre-clearance e-invoicing
1 Jun 2024 Austria SAF-T reboot
1 Jun 2024 Saudi Arabia 9th wave of e-invoicing
1 Jul 2024 Spain Certified electronic invoice software
1 Jul 2024 Spain Basic foods temporary VAT rate cut ends
1 Jul 2024 Greece Ends COVID-19 temporary reduced rates
1 Jul 2024 Romania Full mandatory B2B e-invoicing
1 Jul 2024 Bulgaria End tourism VAT rate cut
1 Jul 2024 Slovakia VAT registration threshold rise
1 Jul 2024 Zambia Mandatory e-invoicing
1 Jul 2024 Vietnam 2% temporary VAT cut ends
1 Jul 2024 Bhutan Implementation of VAT
1 Aug 2024 Malaysia Mandatory B2B e-invoicing
1 Oct 2024 Thailand VAT rise to 10%
1 Oct 2024 Oman Mandatory e-invoicing
1 Nov 2024 Ireland End of temporary VAT cut on energy
1 Dec 2024 Botswana Mandatory e-invoicing rollout
2025
1 Jan 2025 EU Single VAT Registration in the EU - extension of OSS
1 Jan 2025 EU Marketplaces deemed supplier for EU sellers' VAT
1 Jan 2025 EU Accommodation & travel platforms deemed supplier for VAT
1 Jan 2025 EU EU IOSS mandated for marketplaces
1 Jan 2025 EU Call-off stock VAT simplification ends
1 Jan 2025 EU Harmonisation of B2B Reverse Charge rules
1 Jan 2025 EU Increased VAT rate setting freedoms
1 Jan 2025 EU VAT rate thresholds change foreign companies
1 Jan 2025 EU EU VAT rule changes on cross-border virtual events
1 Jan 2025 Sweden VAT registration threshold rise
1 Jan 2025 Belgium VAT return rule changes
1 Jan 2025 Germany Structured E-invoicing adoption
1 Jan 2025 Finland Reduced VAT rate changes
1 Jan 2025 Greece Potential e-invoice mandate
1 Jan 2025 Portugal Food VAT rate cut ends
1 Jan 2025 Portugal SAF-T Accounting becomes mandatory
1 Jan 2025 Portugal Qualified Electronic Signature mandatory
1 Jan 2025 Latvia B2B e-invoices mandated
1 Jan 2025 Estonia Accommodation and press publication VAT rise
Jan 2025? Estonia Suppliers must offer customers e-invoicing option
1 Jan 2025 Romania Final wave of SAF-T taxpayers
1 Jan 2025 Bulgaria Phased introduction of SAF-T
1 Jan 2025 Bulgaria End catering VAT rate cut
1 Jan 2025 Ukraine SAF-T for large taxpayers
1 Jan 2025 Switzerland Deemed supplier for marketplaces on goods
1 Jan 2025 Switzerland Various VAT changes
2025? Israel mandatory pre-clearance e-invoicing
1 Jan 2025 Tajikistan VAT cut to 13%
1 Jan 2025 Japan Consumption Tax on non-resident app stores
1 Jan 2025 Indonesia VAT rate to rise 1% to 12%
1 Jan 2025 Malaysia 2nd phase of e-invoices mandate
1 Jan 2025 New Zealand 3% Digital Services Tax
1 Jan 2025 Paraguay Last wave of mandatory e-invoicing taxpayers
15 Jan 2025 Dominican Republic 2nd wave of mandatory e-invoicing
1 Apr 2025 Japan Deemed supplier VAT on marketplace e-commerce
1 Jul 2025 Spain Potential mandatory B2B e-invoicing
1 Jul 2025 Spain Certified electronic invoicing requirements
1 Jul 2025 Malaysia 3rd phase of e-invoicing mandate
2026
1 Jan 2026 EU DAC8 harmonised crypto asset reporting
1 Jan 2026 Belgium Peppol-based mandatory B2B e-invoices
1 Jan 2026 Croatia Mandatory B2B e-invoicing
1 Jan 2026 Brazil VAT implementation begins
1 Jan 2026 India Potential B2C e-invoicing
15 Jan 2026 Dominican Republic 3rd wave of mandatory e-invoicing
1 July 2026 UAE Mandatory e-invoicing
1 Sept 2026 France E-invoice and e-reporting for B2B and B2C
2027
1 Jan 2027 Germany Large companies e-invoicing compulsory
1 Jan 2027 Ukraine SAF-T for all taxpayers
1 Sep 2027 France Phase 2 mandatory e-invoicing
2028
1 Jan 2028 Germany Small companies e-invoicing
Jan 2028 EU EU Customs reforms
1 Mar 2028 EU €150 import consignment threshold removed
2030
1 Jan 2030 EU Digital Reporting Requirements including e-invoicing harmonisation
1 Jan 2030 EU Structured e-invoices supersede paper invoices
1 Jan 2030 EU EC Sales lists replaced by Digital Reporting Requirements

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