Belgium – Quarterly VAT prepayments
From 1st April, 2017 taxpayers who currently making quarterly prepayments for Value Added Tax (VAT), will no longer be required to do so the Belgian Minister of Finance, Johan Van Overtyeldt has announced. This change removes the requirement for quarterly VAT filers to make regular monthly prepayments throughout the year.
Going forward, there will be an obligation for one prepayment for the fourth quarter which will be due on 20th December, this will be identical to the VAT paid in the third quarter.
At the moment, taxpayers who file quarterly VAT returns are also required to make monthly prepayments. Each of these prepayments is equal to one third of the VAT amount due in the previous quarter and is payable on the 20th of the second and third months of each quarter. The remaining VAT due is reconciled and paid at the end of the quarter. In Belgium, smaller businesses may elect to file VAT returns on a quarterly rather than monthly basis.
This method has been having a significant bearing on taxpayers’ cash flow, while adding an administrative burden on the Belgian tax office.
It is imperative to note that businesses filing on a quarterly basis are still required to respect the February and March 2017 prepayments. This new instruction will only be applicable from the second quarter of 2017.
Update (2026): Current Position for Quarterly VAT Filers in Belgium
The abolition of monthly VAT advance payments for quarterly VAT filers has remained in force since 1 April 2017. Businesses filing quarterly VAT returns are no longer required to make the former monthly prepayments equal to one-third of the VAT due for the previous quarter.
However, quarterly VAT filers are still required to make a year-end advance payment relating to the fourth quarter. This December advance payment aligns the treatment of quarterly filers with that of monthly VAT filers and is credited against the VAT due for the fourth quarter return.
In addition, Belgium has implemented a broader VAT modernization programme. From 2025 onwards, several procedural changes have been introduced, including updates to VAT return filing and payment processes. Businesses should therefore review their Belgian VAT compliance procedures regularly to ensure that filing deadlines, payment references and refund procedures are handled in accordance with the latest rules.
Companies registered for VAT in Belgium should monitor ongoing developments, as the Belgian tax authorities continue to modernize VAT administration and digital reporting processes.
