Belgium – tax measures in response to COVID-19

All those submitting VAT monthly returns – including those who do not have a monthly refund authorisation and who are not considered to be ‘starter’ either – will be able to benefit from an accelerated refund of the VAT credit on their current account (with effect from 31 March 2020) under the conditions set out below.

For all monthly VAT-filers who wish to benefit from this accelerated refund (starters, licence holders ‘monthly refund’ and all others), the filing deadline for the February 2020 return will be brought forward to 3 April 2020. This declaration must be submitted via Intervat. The refund will only be made if the box ‘Application for refund’ is ticked.
Up to and including 3 April 2020, the taxpayer can submit an improved tax return via Intervat in order to change this option (verbeterende aangifte (PDF, 700.48 KB)).

The other basic conditions will continue to apply, among other things:
minimum amount of € 245 all declarations for the current calendar year must have been submitted the administration knows your account number for VAT refunds there must be no opposition to this repayment (by ‘3rd party seizure’ or transfer of debt) Instead of reimbursement on 29 May 2020, or even on 30 June 2020 at the latest, reimbursement under this measure will take place no later than 30 April 2020.

This credit can possibly be subject to a retention or application to another outstanding debt and / or to a ‘verification of the VAT credit’.

This submission deadline does not affect the possibility to submit the other monthly declarations of February 2020 (which do not show any credit or for which no refund is requested) on time until 6 April 2020.

https://financien.belgium.be/nl/Actueel/bijkomende-steunmaatregelen-coronacrisis-btw-teruggaven-maandaangiften

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