What is a VAT return?
VAT is value-added tax. You charge it on your invoices and collect it from your customers. That money isn't yours: you pass it to the government regularly. Monthly filing is the standard rule, with the deadline the 20th of the following month. Your annual turnover is below €2,500,000? You can opt for quarterly filing, with the deadline the 25th of the following month. Filing must be done electronically via Intervat.
What is personal income tax?
Personal income tax is tax on your own income. As an individual, you report wages, pensions, or other income. As a self-employed sole trader, you report your professional income on the same return. The rate is progressive: the more you earn, the higher the percentage. The return is annual. For 2025 income, these deadlines apply in 2026: paper by 30 June, via Tax-on-web 15 July, and with self-employed income 16 October.
VAT exemption: not everyone must file a VAT return
Your annual turnover is below €25,000? You can apply for the small business VAT exemption. You don't charge VAT on your invoices and don't file a VAT return. You must still file your personal income tax return. This obligation applies to everyone with income in Belgium, regardless of VAT status.
Anyone without the exemption who invoices without VAT risks a correction later and a penalty. Check at the start of your activity what applies to you.
What if you file late?
Late VAT filing brings a penalty, plus late-payment interest on the amount owed. Late personal income tax filing brings a tax increase. If you don't file at all, the tax authority sets an amount itself. That's an assessment by default, ignoring your actual income or deductions.
No nasty surprises later
Every year: which boxes do you fill, what do you miss, what does an error cost you? We fully review your personal income tax return, check everything is correct, and file it for you. No appointment needed. Visit during opening hours and we handle the rest.