As previously announced, the Belgian tax authorities have abolished the so-called "summer filing relaxation" for VAT returns. Under this administrative tolerance, VAT returns could be submitted after the statutory deadline during the summer months, subject to certain conditions.
In response to a number of practical concerns, however, the tax authorities have announced that no penalties will be imposed for the late submission of VAT returns during this period (Announcement of 4 March 2026). Combined with the general administrative tolerance regarding late payment penalties, this effectively amounts to a de facto summer arrangement. By way of reminder, the tax authorities generally only impose late payment penalties if the VAT due has not been received by the 10th day of the month following the filing deadline.
Late payment interest, however, remains payable where VAT is paid after the statutory due date. This is of little concern for taxpayers in a refund position (Box 72). Taxpayers with VAT payable (Box 71), on the other hand, should ensure that sufficient funds are available in their VAT provision account (provisierekening btw).
For taxpayers expecting a VAT refund, there is a more significant issue. A VAT return submitted after the statutory deadline will still be regarded by the system as late-filed, even if no administrative fine is imposed. This has several important consequences:
- The VAT credit reported in that return will not be refunded but will instead be credited to the taxpayer's VAT provision account. According to the Report to the King accompanying the Royal Decree of 29 September 2024, the VAT credit must be entered into the VAT provision account no later than the end of the second or third month following the month in which the VAT return was filed.
- In addition, the taxpayer will not be able to request a refund through the VAT return for the following six months (Article 8(1) of Royal Decree No. 4).
As a result, taxpayers in a refund position may have to wait considerably longer before receiving their funds. For the VAT return filed late during the summer period, attention should be paid to the date on which the VAT credit is effectively recorded in the VAT provision account. For the subsequent six months, refunds can no longer be requested via the VAT return itself.
On the other hand, refunds requested directly from the VAT provision account are expected to be processed relatively quickly. Depending on whether the request is submitted at the beginning or towards the end of the month, repayment should be made by the end of the same month or by the 15th day of the following month, respectively. This may help mitigate the practical impact.
Particular caution is therefore warranted for taxpayers who are currently in a refund position but expect to move into a VAT payable position in the coming periods. They should closely monitor when VAT credits are effectively credited to their VAT provision account and, where necessary, make additional deposits into that account to ensure sufficient funds are available.
As so often in tax matters, forewarned is forearmed.