Belgium - Changes to the issuing of VAT statement of accounts

 Posted by: Tony Bowers

  18 May 2023

From May 2023 Belgian taxpayers will no longer automatically receive a VAT statement of account on the MyMinFin portal, previously the Belgian VAT authorities would issue a quarterly VAT statement to taxpayers. This change follows on from an announcement in 2022, that from the period quarter 3 2022, paper VAT statement of accounts would no longer be issued by the Belgian Tax Authorities and instead taxpayers would have to log in to the Belgian Tax Authorities portal MyMinFin in order to view the statement of account (This change did not apply to non established taxpayers)
  
A VAT statement of account will now only be issued and available on the My MinFin portal in the following situations:

  • The VAT account mentions a fine for late filing of a VAT declaration,
  • A VAT declaration has not been filed,
  • The VAT account shows an amount due.

A taxpayer can however check the current status of their VAT account at any time by logging in to the My MinFin portal. 

Non established taxpayers with an address outside Belgium will continue to receive their VAT statement of account by post, in the same scenarios that one will be made available online.

If you have any questions on the impact of the above changes on your business, please contact us here

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