A separate declaration, independent of your tax return
Besides federal tax, each province charges its own additional tax on business premises. Not every province works the same way: Flemish Brabant does not levy a general business tax, Antwerp and Limburg do. Your province usually sends an annual declaration form to known businesses and self-employed persons. If you don't receive a form, the filing obligation still exists. You must then file spontaneously yourself, for example by 30 June in Limburg.
Example:Anja runs a business in Limburg and doesn't receive a provincial tax form this year. She thinks she doesn't have to do anything. Three months later, she gets an assessment with a 20% penalty on top of the amount owed.
Wrong or late filing has consequences
If you don't file, file late, incorrectly, or incompletely, the province imposes an amount itself. A penalty is added on top of what you owe. In Antwerp, there's no penalty on first breach,but after that it can reach 200%.In Limburg, the penalty starts at 20% from the first breach, with a minimum of €12.50. The more often it goes wrong, the higher the amount.
Note:not receiving a declaration form doesn't mean you have nothing to do. The spontaneous filing obligation remains, even without a form.
We work out what applies to you
Which rules apply depends on where your premises are exactly. Some provinces charge nothing, others work with annual declaration forms and strict deadlines. Connect Inn determines the correct province, completes the return properly, and reports a new location on time. You don't need to track this yourself anymore.