Belgian tax calendar: VAT, taxes, tax returns in Belgium

Brussels Belgium🗓️ Main deadlines for the self-employed, SMEs and Belgian associations

Tax management is essential for every business in Belgium. Knowing the deadlines for VAT, taxes and social security contributions helps avoid delays, penalties and administrative problems.

This calendar applies to entrepreneurs with self-employed status, SMEs (SRL, SNC, SC), associations (ASBL/VZW), consultants and the liberal professions, but excludes public limited companies (SA/NV).

Each obligation depends on your status and turnover. For each deadline, you can consult the FPS Finance (government official portal) and the social security portal to reserve, pay or obtain information.

  • Dates may change slightly – please always consult the official websites.

Index

January – March

  • 15th January
    VAT payment for the 4th quarter (or December) – All VAT taxable persons (self-employed, SMEs, NPOs).
  • 20th January
    Monthly VAT return (December) – For those subject to monthly VAT (turnover > €2.5m), excluding small businesses (Intervat).
  • 31 January
    Annual list of VAT customers – All activities subject to VAT.
  • 31 March
    Self-employed/small business tax return (withholding tax, advance payments) – To be paid by self-employed people and companies other than SAs.

April – June

  • 10th April
    Advance payment of social security contributions – Self-employed and SME managers(socialsecurity.be).
  • 20 April
    Monthly or quarterly VAT return – All taxable persons, depending on the system (quarterly or monthly).
  • 30 April
    Balance of social security contributions for the previous quarter – Any self-employed person or company paying a salary.
  • 30 June
    Personal tax return (IPP, PIT) – Self-employed, SNC partners, SME managers.

July – September

  • 10th July
    Advance payment of social security contributions – Self-employed, SMEs, liberal professions.
  • 20 July
    Monthly or quarterly VAT return – Taxable persons according to scheme.
  • 31 July
    End of annual tax year SME, ASBL, SNC, SC – Compulsory filing with the registry, BNB (excluding SA).
  • 30 September
    Payment of 3rd quarter VAT – All companies, associations, freelancers.

October – December

  • 10th October
    Advance payment of social security contributions – Self-employed and SMEs.
  • 20 October
    VAT returns – Monthly or quarterly, payable according to turnover.
  • 15 December
    4th quarter (or December) VAT payment – All businesses.
  • 31 December
    Tax instalment or adjustment of withholding tax – Self-employed, companies, liberal professions.

Types of taxpayers and exclusions

  • Self-employed: all taxes, VAT and social security contributions, unless micro-activity exempt.
  • SMEs (SRL, SNC, SC): ISOC taxes, VAT, social security contributions on salaries, filing obligations.
  • ASBL / VZW: VAT on commercial activities, specific tax, limited obligations on social contributions.
  • Liberal professions: treated as self-employed except for specific regulations (lawyers, doctors, etc.).
  • Limited companies (SA/NV): EXCLUDED from this calendar.

Who manages and where can I get information?

MyMinfin Belgique Tax

Need help with your tax returns in Belgium?

Are you self-employed / freelance, an SME manager, a responsible of an association (ASBL) or a professional?

To avoid oversights, delays or errors in your returns and payments, get fast and effective help from us at Finest Consult.

Our experts can help you manage all your tax schedules with peace of mind.

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