Tolerances announced for the annual reporting obligation!

Good news received from the Belgian VAT administration: where we previously informed you about the rapidly approaching reporting obligation for mixed and partial VAT taxable persons, the Belgian VAT administration has in the meantime announced extensive tolerances/extension of the deadline for the 2024 data.

As we communicated earlier, mixed/partial VAT taxable persons who file monthly VAT returns had to provide the requested information in principle by 22 April at the latest. The mixed/partial VAT taxable persons who file quarterly returns had to do so in principle by 25 April at the latest. 

However, these deadlines are being postponed to the final filing date of the periodic VAT return for:

  • the second quarter of 2025 (no later than 25 July 2025), or
  • June 2025 (no later than 22 July 2025).

Due to the postponement granted during the summer holidays, the deadline is extended even further to 8 August 2025 (for both monthly and quarterly VAT return filers).

VAT taxable persons who apply the real use method, must provide a breakdown (percentage) of the VAT charged to them that they have fully, not at all or partially (special pro rata) deducted. This requires the allocation of each incoming invoice with VAT to one of these sectors. This year, VAT taxable persons can provide this information in the return based on estimates. They must provide the final figures at the latest with the periodic VAT return for:

  • the third quarter of 2025 (at the latest on 25 October 2025), or
  • November 2025 (at the latest on 22 December 2025).


These tolerances are in line with the tolerances which were announced last year, and provide some breathing space for organizations that are struggling with these administrative obligations. 

If you need support in order to comply with these obligations, feel free to contact one of our experts in the field: