Richard Cornelisse

Belgium – New Decree on administrative VAT penalties

In Tax News on 24/07/2012 at 10:38 am

In the Official Gazette of July 17, 2012 amendments to Royal Decree No. 44 on the administrative VAT penalties were published.

These amendments result from the fact that the program law of June 22, 2012 provides that the fixed penalty for non-compliance with various VAT obligations imposed by the VAT law varying from EUR 250 to EUR 2,500 will be increased to EUR 500 and EUR 5,000.

The most important penalties are set as follows:

  • non-filing: EUR 1,000 per return
  • late filing: EUR 100 per return and per month of delay with a maximum of EUR 1,000;
  • mistakes in the data reported in the VAT return: EUR 80 if the mistakes are considered incidental or EUR 500 in other cases;
  • not respecting the filing periods: EUR 250 per return;
  • not respecting the filing procedure: EUR 400 per return;
  • non-filing of the annual Belgian or European sales listing: EUR 3,000;
  • mistakes in the annual Belgian or European sales listing: from EUR 150 to EUR 1,350;
  • non-compliance with the invoicing requirements: EUR 50 to EUR 500 per invoice for the first offence, EUR 125 to EUR 1,250 for the second offence and EUR 250 to EUR 5,000 for each subsequent offence;
  • not keeping books: EUR 1,500 for the first offence, EUR 3,000 for the second offence and EUR 5,000 for each subsequent offence; and
  • not keeping books for 7 years: EUR 1,000 for the first offence, EUR 3,000 for the second offence and EUR 5,000 for each subsequent offence.

Belgium – New Decree on administrative VAT penalties – VAT Resource

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