Updated on
In the next 30 days
Thursday 15 October 2026 · Tax
Corporate income tax return, assessment year 2026
In principle, the legal deadline is the last day of the 7th month after the year end. The FPS has set it at 15 October 2026 for these balance sheet dates. Filing via Biztax.
Applies to: SRL/BV companies with a balance sheet date between 31 December 2025 and 28 February 2026. · FPS Finance (new tab)
Thursday 15 October 2026 · Tax
Professional withholding tax: return and payment for Q3 2026
Return to be filed and payment to be received by this date at the latest.
Applies to: SRL/BV companies that pay their director and file withholding tax quarterly. · FPS Finance (new tab)
Tuesday 20 October 2026 · VAT
Monthly VAT: return and payment for September 2026
Filing and payment. Monthly EC sales list on the same date.
Applies to: VAT-registered businesses that file a monthly return. · FPS Finance (new tab)
Sunday 25 October 2026 · VAT
Quarterly VAT: return and payment for Q3 2026
The official calendar sets 25 October 2026, even though it is a Sunday. The quarterly EC sales list is due on the same date.
Applies to: VAT-registered businesses that file a quarterly return. · FPS Finance (new tab)
Saturday 31 October 2026 · Tax
2026 personal income tax return (2025 income): extended deadline for the self-employed and directors
This deadline only applies online via MyMinfin. If MyMinfin shows 30 June or 15 July, simply tick the box provided at the last step to benefit from it.
Applies to: Self-employed people, company directors, assisting spouses and holders of foreign professional income who file online, themselves or through their accountant under a mandate. · FPS Finance (new tab)
January 2026
Thursday 1 January 2026 · VAT
Structured e-invoicing mandatory between businesses (Peppol)
Invoices between Belgian VAT-registered businesses must be structured electronic invoices. A PDF is no longer enough.
Applies to: All Belgian VAT-registered businesses, including those under the small business VAT exemption. · FPS Finance (e-invoicing) (new tab)
Thursday 15 January 2026 · Tax
Professional withholding tax: return and payment for Q4 2025
The return must be filed and the payment received by this date at the latest.
Applies to: SRL/BV companies that pay their director a remuneration and file professional withholding tax quarterly. · FPS Finance (new tab)
Tuesday 20 January 2026 · VAT
Monthly VAT: return and payment for December 2025
Deadline for filing via Intervat and for payment. The monthly EC sales list is due on the same date.
Applies to: VAT-registered businesses that file a monthly return. · FPS Finance (new tab)
Monday 26 January 2026 · VAT
Quarterly VAT: return and payment for Q4 2025
The official calendar sets 26 January, since the 25th falls on a Sunday. The quarterly EC sales list is set for 25 January 2026.
Applies to: VAT-registered businesses that file a quarterly return. · FPS Finance (new tab)
February 2026
Friday 20 February 2026 · VAT
Monthly VAT: return and payment for January 2026
Filing and payment. Monthly EC sales list on the same date.
Applies to: VAT-registered businesses that file a monthly return. · FPS Finance (new tab)
Saturday 28 February 2026 · Tax
281.20 forms (directors' remuneration) for 2025 income
Forms 281.10 to 281.30 must reach the tax authorities via Belcotax-on-web by this date at the latest. The director's national register number is mandatory.
Applies to: SRL/BV companies that paid a company director in 2025. · FPS Finance (Belcotax-on-web brochure, 2025 income) (new tab)
March 2026
Friday 20 March 2026 · VAT
Monthly VAT: return and payment for February 2026
Filing and payment. Monthly EC sales list on the same date.
Applies to: VAT-registered businesses that file a monthly return. · FPS Finance (new tab)
Tuesday 31 March 2026 · VAT
End of the general grace period for e-invoicing
The FPS did not penalise breaches during the first three months of 2026, provided the business had taken reasonable steps. On 7 April 2026 it confirmed that this grace period is over.
Applies to: Belgian VAT-registered businesses that do not yet issue structured invoices via Peppol. · FPS Finance (e-invoicing) (new tab)
Tuesday 31 March 2026 · Social contributions
Provisional social security contribution for Q1 2026
The contribution must be in the fund's account by the last day of the quarter at the latest. After that, the fund applies a surcharge on the unpaid portion.
Applies to: Self-employed people as a main or secondary occupation, assisting spouses and SRL/BV directors affiliated with a social insurance fund. · NISSE (INASTI/RSVZ) (new tab)
Tuesday 31 March 2026 · VAT
Small business VAT exemption: reporting 2025 turnover
Annual turnover must be reported before this date.
Applies to: Small businesses registered under the small business VAT exemption scheme. · FPS Finance (new tab)
Tuesday 31 March 2026 · VAT
Annual listing of VAT-registered customers and annual EC sales list for 2025
The VAT calendar states "to be filed before 31 March 2026" for 2025 transactions.
Applies to: VAT-registered businesses that must file the customer listing or an annual EC sales list. · FPS Finance (new tab)
April 2026
Friday 10 April 2026 · Tax
Advance tax payment 1 (VA1), assessment year 2027
The first of the four payments that avoid the tax surcharge on 2026 income. For the tax credit, the earlier a payment is made, the more it is worth.
Applies to: Self-employed individuals, and SRL/BV companies whose financial year matches the calendar year. · FPS Finance (new tab)
Wednesday 15 April 2026 · Tax
Professional withholding tax: return and payment for Q1 2026
Return to be filed and payment to be received by this date at the latest.
Applies to: SRL/BV companies that pay their director and file withholding tax quarterly. · FPS Finance (new tab)
Monday 20 April 2026 · VAT
Monthly VAT: return and payment for March 2026
Filing and payment. Monthly EC sales list on the same date.
Applies to: VAT-registered businesses that file a monthly return. · FPS Finance (new tab)
Monday 27 April 2026 · VAT
Quarterly VAT: return and payment for Q1 2026
The official calendar sets 27 April. Quarterly VAT instalments have been abolished: the VAT due for the quarter is paid on this date. The quarterly EC sales list is set for 25 April 2026.
Applies to: VAT-registered businesses that file a quarterly return. · FPS Finance (new tab)
May 2026
Wednesday 20 May 2026 · VAT
Monthly VAT: return and payment for April 2026
Filing and payment. Monthly EC sales list on the same date.
Applies to: VAT-registered businesses that file a monthly return. · FPS Finance (new tab)
June 2026
Monday 15 June 2026 · Social contributions
Deadline to request deferral of the Q2 2026 provisional contribution (energy crisis)
The deferral request is made to your social insurance fund. The deferred contribution must then be paid by 30 June 2027 at the latest.
Applies to: Self-employed people facing difficulties as a result of the energy crisis. · NISSE (INASTI/RSVZ) (new tab)
Monday 22 June 2026 · VAT
Monthly VAT: return and payment for May 2026
The official calendar sets 22 June, since the 20th falls on a Saturday. Monthly EC sales list on the same date.
Applies to: VAT-registered businesses that file a monthly return. · FPS Finance (new tab)
Monday 29 June 2026 · Tax
281.50 forms (commissions, fees) for 2025 income
Forms 281.50, 281.90 and 281.93 must be filed via Belcotax-on-web by this date at the latest. Corrective forms are accepted up to and including 31 July 2026.
Applies to: Self-employed people and companies that paid commissions, fees or session fees to third parties in 2025. · FPS Finance (Belcotax-on-web brochure, 2025 income) (new tab)
Tuesday 30 June 2026 · VAT
End of the e-invoicing grace period for self-billing
No fine up to and including 30 June 2026 if the software provider was in the process of implementing self-billing.
Applies to: Businesses that use self-billing and whose software was not yet ready. · FPS Finance (e-invoicing) (new tab)
Tuesday 30 June 2026 · Social contributions
Provisional social security contribution for Q2 2026
Payment by the last day of the quarter at the latest, otherwise the fund applies a surcharge.
Applies to: Self-employed people, assisting spouses and SRL/BV directors affiliated with a social insurance fund. · NISSE (INASTI/RSVZ) (new tab)
Tuesday 30 June 2026 · Tax
2026 personal income tax return (2025 income): paper deadline
The paper return must reach FPS Finance by this date at the latest. The extended deadline for self-employed income only applies online.
Applies to: Taxpayers who send back their return or their simplified return proposal by post. · FPS Finance (new tab)
July 2026
Friday 10 July 2026 · Tax
Advance tax payment 2 (VA2), assessment year 2027
Second advance tax payment on 2026 income.
Applies to: Self-employed individuals, and SRL/BV companies whose financial year matches the calendar year. · FPS Finance (new tab)
Wednesday 15 July 2026 · Tax
Professional withholding tax: return and payment for Q2 2026
Return to be filed and payment to be received by this date at the latest.
Applies to: SRL/BV companies that pay their director and file withholding tax quarterly. · FPS Finance (new tab)
Sunday 19 July 2026 · Tax
2026 personal income tax return (2025 income): MyMinfin (Tax-on-web) deadline
The self-employed and company directors have a longer deadline (see 31 October). The FPS asked those concerned to flag this preferably before 15 July 2026.
Applies to: Taxpayers without specific income who file online or amend their simplified return proposal. · FPS Finance (new tab)
Monday 20 July 2026 · VAT
Monthly VAT: return and payment for June 2026
The holiday arrangement has been abolished since 2026. As a transitional measure, there is no fine for late filing in 2026 if the return meets the deadline of the former arrangement.
Applies to: VAT-registered businesses that file a monthly return. · FPS Finance (new tab)
Saturday 25 July 2026 · VAT
Quarterly VAT: return and payment for Q2 2026
The official calendar sets 25 July 2026, even though it is a Saturday. The quarterly EC sales list is due on the same date. No holiday arrangement since 2026.
Applies to: VAT-registered businesses that file a quarterly return. · FPS Finance (new tab)
August 2026
Thursday 20 August 2026 · VAT
Monthly VAT: return and payment for July 2026
Filing and payment. Monthly EC sales list on the same date.
Applies to: VAT-registered businesses that file a monthly return. · FPS Finance (new tab)
Friday 28 August 2026 · Tax
2026 corporate income tax: early filing for a faster refund
This is optional: a Biztax return filed by this date at the latest is refunded faster.
Applies to: SRL/BV companies expecting a corporate income tax refund for assessment year 2026. · FPS Finance (new tab)
September 2026
Tuesday 15 September 2026 · Social contributions
Deadline to request deferral of the Q3 2026 provisional contribution (energy crisis)
The deferral request is made to your fund. The deferred contribution must then be paid by 30 September 2027 at the latest.
Applies to: Self-employed people facing difficulties as a result of the energy crisis. · NISSE (INASTI/RSVZ) (new tab)
Monday 21 September 2026 · VAT
Monthly VAT: return and payment for August 2026
The official calendar sets 21 September, since the 20th falls on a Sunday. Monthly EC sales list on the same date.
Applies to: VAT-registered businesses that file a monthly return. · FPS Finance (new tab)
Wednesday 30 September 2026 · Social contributions
Provisional social security contribution for Q3 2026
Payment by the last day of the quarter at the latest, otherwise the fund applies a surcharge.
Applies to: Self-employed people, assisting spouses and SRL/BV directors affiliated with a social insurance fund. · NISSE (INASTI/RSVZ) (new tab)
October 2026
Monday 12 October 2026 · Tax
Advance tax payment 3 (VA3), assessment year 2027
The FPS sets the third payment on 12 October, since the 10th falls on a Saturday.
Applies to: Self-employed individuals, and SRL/BV companies whose financial year matches the calendar year. · FPS Finance (new tab)
Thursday 15 October 2026 · Tax
Corporate income tax return, assessment year 2026
In principle, the legal deadline is the last day of the 7th month after the year end. The FPS has set it at 15 October 2026 for these balance sheet dates. Filing via Biztax.
Applies to: SRL/BV companies with a balance sheet date between 31 December 2025 and 28 February 2026. · FPS Finance (new tab)
Thursday 15 October 2026 · Tax
Professional withholding tax: return and payment for Q3 2026
Return to be filed and payment to be received by this date at the latest.
Applies to: SRL/BV companies that pay their director and file withholding tax quarterly. · FPS Finance (new tab)
Tuesday 20 October 2026 · VAT
Monthly VAT: return and payment for September 2026
Filing and payment. Monthly EC sales list on the same date.
Applies to: VAT-registered businesses that file a monthly return. · FPS Finance (new tab)
Sunday 25 October 2026 · VAT
Quarterly VAT: return and payment for Q3 2026
The official calendar sets 25 October 2026, even though it is a Sunday. The quarterly EC sales list is due on the same date.
Applies to: VAT-registered businesses that file a quarterly return. · FPS Finance (new tab)
Saturday 31 October 2026 · Tax
2026 personal income tax return (2025 income): extended deadline for the self-employed and directors
This deadline only applies online via MyMinfin. If MyMinfin shows 30 June or 15 July, simply tick the box provided at the last step to benefit from it.
Applies to: Self-employed people, company directors, assisting spouses and holders of foreign professional income who file online, themselves or through their accountant under a mandate. · FPS Finance (new tab)
November 2026
Friday 20 November 2026 · VAT
Monthly VAT: return and payment for October 2026
Filing and payment. Monthly EC sales list on the same date.
Applies to: VAT-registered businesses that file a monthly return. · FPS Finance (new tab)
December 2026
Monday 21 December 2026 · VAT
Monthly VAT: return and payment for November 2026
The official calendar sets 21 December, since the 20th falls on a Sunday. Monthly EC sales list on the same date.
Applies to: VAT-registered businesses that file a monthly return. · FPS Finance (new tab)
Monday 21 December 2026 · Tax
Advance tax payment 4 (VA4), assessment year 2027
The FPS sets the last payment on 2026 income on 21 December, since the 20th falls on a Sunday. People who became self-employed as a main occupation for the first time in 2024, 2025 or 2026 pay no surcharge.
Applies to: Self-employed individuals, and SRL/BV companies whose financial year matches the calendar year. · FPS Finance (new tab)
Thursday 31 December 2026 · Pension
Pension savings: last day for a payment that counts for 2026
The tax reduction applies to the amounts saved during the calendar year, declared on the basis of the 281.60 certificate. Only one contract counts per year.
Applies to: Any taxpayer, self-employed or not, who holds a pension savings contract. · FPS Finance (new tab)
Thursday 31 December 2026 · Social contributions
Provisional social security contribution for Q4 2026
Payment by the last day of the quarter at the latest. Social security contributions must be paid in full for PLCI/VAPZ payments to be deductible.
Applies to: Self-employed people, assisting spouses and SRL/BV directors affiliated with a social insurance fund. · NISSE (INASTI/RSVZ) (new tab)
Thursday 31 December 2026 · Pension
PLCI/VAPZ: last day for a payment deductible from 2026 income
A payment counts for the year in which it is made: to reduce tax on 2026 income, it must be paid by 31 December at the latest, within the ceiling and provided social security contributions are paid in full.
Applies to: Self-employed individuals with a PLCI/VAPZ (free supplementary pension for the self-employed). · FSMA (new tab)
January 2027
Friday 15 January 2027 · Tax
Professional withholding tax: return and payment for Q4 2026
Return to be filed and payment to be received by this date at the latest. December 2026 has the same deadline.
Applies to: SRL/BV companies that pay their director and file withholding tax quarterly. · FPS Finance (new tab)
Wednesday 20 January 2027 · VAT
Monthly VAT: return and payment for December 2026
Filing and payment. Monthly EC sales list on the same date.
Applies to: VAT-registered businesses that file a monthly return. · FPS Finance (new tab)
Monday 25 January 2027 · VAT
Quarterly VAT: return and payment for Q4 2026
Filing and payment of the VAT due for the quarter. The quarterly EC sales list is due on the same date.
Applies to: VAT-registered businesses that file a quarterly return. · FPS Finance (new tab)
March 2027
Wednesday 31 March 2027 · Social contributions
Provisional social security contribution for Q1 2027
Payment by the last day of the quarter at the latest, otherwise the fund applies a surcharge.
Applies to: Self-employed people, assisting spouses and SRL/BV directors affiliated with a social insurance fund. · NISSE (INASTI/RSVZ) (new tab)
Further reading
Frequently asked questions
Nothing is lost, but the benefit shrinks: each payment counts for more the earlier in the year it is made. Without sufficient advance payments, the tax on your professional income is increased by a surcharge. Someone who becomes self-employed as a main occupation for the first time does not pay this surcharge during their first three years of activity. This information is provided for guidance only; consult a licensed professional about your case.
The payment must be made by 31 December at the latest to count for that year, within the ceiling (€4,086.34 for the ordinary PLCI/VAPZ in 2026). A transfer made on the last day may arrive too late: allow a few days' margin.
A return that includes self-employed or company director income has a longer deadline, provided it is filed online via MyMinfin, by you or by your accountant under a mandate. On paper, the ordinary deadline applies. This year's exact date is shown in the calendar above, with a link to the FPS Finance page.
Yes. The principles stay the same (four advance payments, quarterly contributions, monthly or quarterly VAT), but the exact days shift with weekends and administrative decisions. This calendar is checked against the official sources every month.
Official sources
- FPS Finance (e-invoicing). View (new tab)(Official source)
- FPS Finance. View (new tab)(Official source)
- FPS Finance. View (new tab)(Official source)
- FPS Finance (Belcotax-on-web brochure, 2025 income). View (new tab)(Official source)
- FPS Finance (e-invoicing). View (new tab)(Official source)
- NISSE (INASTI/RSVZ). View (new tab)(Official source)
- FPS Finance. View (new tab)(Official source)
- NISSE (INASTI/RSVZ). View (new tab)(Official source)
- FPS Finance. View (new tab)(Official source)
- FPS Finance. View (new tab)(Official source)
- FPS Finance. View (new tab)(Official source)
- FPS Finance. View (new tab)(Official source)
- FPS Finance. View (new tab)(Official source)
- FSMA. View (new tab)(Official source)