• SUMMER REGULATIONS FOR THE SUBMISSION OF VAT RETURNS

SUMMER REGULATIONS FOR THE SUBMISSION OF VAT RETURNS

23 June 2014

A press communication has been published on the website of the Federal Public Service of Finance on 20 June 2014, regarding the delays granted for VAT reporting during summer.

VAT returns

 

VAT return

 

 

Filing dead line

 

 

Monthly VAT return covering the transactions of June 2014

 

 

On 8 August 2014 at the latest (instead of 22 July 2014)

 

 

Quarterly VAT returns covering the transactions of the 2nd calendar quarter of 2014

 

 

On 8 August 2014 at the latest (instead of 22 July 2014)

 

 

Monthly VAT return covering the transactions of July 2014

 

 

On 10 September 2014 at the latest (instead of 20 August 2014)

 

European sales listing

 

Listing

 

Filing dead line

 

 

Quarterly sales listing for the 2nd quarter of 2014

 

On 8 August 2014 at the latest (instead of 22 July 2014)

 

 

Monthly sales listing covering the transactions of June 2014

 

 

On 8 August 2014 at the latest (instead of 22 July 2014)

 

 

Monthly sales listing covering the transactions of Jul 2014

 

 

On 10 September 2014 at the latest (instead of 20 August 2014)

 

Payment

Please note that the above delays are not applicable to the payment of the VAT and the advance payments due in this reference period. The respective payments need to be submitted ultimately on 22 July , respectively 20 August 2014 according to the normal regulation.

If on these expiry dates the amount paid is less than the VAT due, the VAT current account will be debited by the amount of late payment interest due, unless (and under certain conditions) the VAT due (box 71 of the VAT return) does not exceed the amount of EUR 125,000. 

Contact

Should you have any further question with respect to this subject, please contact your regular contact person at BDO or you may send an email to [email protected] for the attention of one of the members of the Competence Centre VAT:

  • Erwin Boumans, 02/778.01.00
  • Pascal Dauw, 09/210.54.10
  • Kaatje Bondewel, 02/778.01.00
  • Brigitte Braeckmans, 03/230.58.40
  • Joëlle Teuwen, 081/ 20 87 87