Deadline for filing the VAT return in Belgium is in principle the 20th of the month following the period. The same applies to the payment of VAT and the filing of intra-Community listings of goods and services.
According to Article 143 (1) (d) of VAT Directive, the importation of goods is exempted from VAT if followed by a supply or transfer of those goods to a taxable person in another Member State. This exemption enables the importer to avoid pre-financing VAT at the moment of the importation.
See our VAT News n° 520 for more info on this topic.
VAT Package: localization of supply of services for VAT: general rules B2B and B2C but also exception for restaurant, immovable property etc.
