Belgium: abolishment of VAT quarterly advance payments

According to the Royal Decree, the mandatory monthly VAT advance payments for quarterly declarants have been abolished as from 1 April 2017. Additionally, the Royal Decree confirmed the practical modalities as regards the one-off yearly December VAT advance payment, replacing the monthly VAT advance payments for quarterly declarants.


Businesses with an annual turnover below 2.5 mio EUR could choose to file quarterly VAT returns instead of monthly VAT returns. Till introduction of the change, quarterly VAT declarants were subject to a system of monthly VAT advance payments. This meant that every second and third month of each calendar quarter, quarterly declarants had to pay and advance of 1/3rd of the VAT due to resulting from the previous quarterly VAT return.

What has changed?

As from 1 April 2017, after the submission of the Belgian VAT return for the 1st quarter 2017, the mandatory VAT quarterly advance payments have been abolished.










As a result, quarterly declarants are required to pay by 24 December of each calendar year an advance on the VAT payable on its operations for the fourth quarter of the same year. However, the December VAT advance payment already exists for monthly declarants. The December VAT advance payment can be determined according to one of the two methods described in the Royal Decree, taking into account the VAT cash flow position for Q3 as compared to Q4.

If you have any questions, please contact Wouter Villette, Partner PwC Belgium on +32 2 7107302 or


Bildquelle: schubalu  /

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