Forgetting or late payment of Belgian VAT: beware of fines!

We would like to draw your attention to a practice of the VAT collection services that is becoming increasingly widespread with regard to the application of fines.

As a taxable person, you are no doubt aware that if you fail to pay VAT or pay it after the deadline, you may be liable for the following fines:

• 5% of the tax due for a return filed on time;
• 10% for a return filed late;
• 15% for a definitive substitute return.

In addition, the interest rate applicable for late payment in 2025 is 8% per annum.

Interest on late payment is calculated on a monthly basis from the day after the final payment date specified in the VAT calendar. Any fraction of a month is therefore counted as a full month.

We have recently noticed a very rapid response from the fine collection services in cases of omission or late payment of VAT due.

In fact, in the event of non-payment following the filing of the VAT return, it now takes only a few days for fines to be imposed (between 10 and 15 days maximum, according to our observations).

Forewarned is forearmed! The In Extenso team and your accounting manager are at your disposal for any information related to this observation.