Belgian tax calendar 2027: VAT and tax deadlines, self-employed

Carried into 2027: periodic VAT by the 20th (monthly, moved to the next working day) or the 25th (quarterly, no extension, no quarterly advances); provisional social contributions by the last day of each quarter; client listing before 31 March; annual accounts within seven months of the year end. As of 22 October 2026 the FPS Finance has published only the January 2027 VAT and withholding-tax dates. Advance-payment dates and rates for assessment year 2028, the 2027 income tax deadlines and the corporate tax deadline for 31 December 2026 closings are not yet published.

Which 2027 dates are already published?

As of 22 October 2026:

Corporate tax returns for assessment year 2026 with a non-calendar closing are also published:

Everything else below is a rule applied to 2027 or an expected date.

What are the 2027 VAT dates?

The rules, from the FPS Finance communication "De vernieuwde btw-ketting" (30 January 2025):

• Monthly filers: return and payment by the 20th of the following month. When the 20th is a Saturday, Sunday or public holiday, both move to the next working day.
• Quarterly filers: return and payment by the 25th of the month after the quarter. From February 2025 the 25th is not extended when it falls on a weekend or public holiday; on payment the communication says "Voor kwartaalindieners is er geen uitstel".
• The intra-EU listing follows the return: 20th monthly, 25th quarterly.
• The FPS VAT calendar states that quarterly advances no longer have to be paid.
• The holiday arrangement (extra time for June, July and Q2) ended in 2026. The FPS waived the late-filing fine in 2026 as a transition and has announced nothing for 2027.

Monthly returns:

Quarterly returns:

One inconsistency to know about: the FPS's own 2026 calendar moved two quarterly dates (Q4 2025 to 26.01.2026, Q1 2026 to 27.04.2026) and not the next two (25.07.2026, a Saturday, and 25.10.2026, a Sunday). The communication of 30 January 2025 says there is no extension. Until the 2027 calendar is published, plan on the Friday.

Annual obligations, on the wording of the FPS calendar for 2025 data ("vóór 31.03"): the 2026 client listing, the annual intra-EU listing where it applies, and the 2026 turnover of businesses under the small business exemption scheme are due before 31 March 2027 (a Wednesday).

When are social contributions due in 2027?

RSVZ/INASTI: provisional contributions must be on the social insurance fund's account by the last day of the quarter concerned. In 2027 all four dates are working days:

Late payment: a 3% increase on the unpaid part at the end of each quarter, and a one-off 7% on 1 January of the following year for contributions of the year still unpaid. For unpaid 2026 contributions that is 1 January 2027.

Clients who obtained the one-year deferral for the energy crisis (main occupation and helping spouses, applications closed 15 June and 15 September 2026) pay Q2 2026 before 30 June 2027 and Q3 2026 before 30 September 2027, on top of the 2027 quarters.

What are the advance-payment dates for assessment year 2028?

The FPS Finance has not published them. Its advance-payments page still covers assessment year 2027 only. The statutory dates are 10 April, 10 July, 10 October and 20 December. In 2026 the FPS moved dates falling on a weekend to the next working day, which gives these expected dates:

Bonification rates for assessment year 2028 are not published either; we do not derive them.

What the law of 15 July 2026 changes for 2027:

• VA5 on 2026 income runs from 21 December 2026 to 20 February 2027 (art. 70, inserting a paragraph in art. 176 WIB 92), for profits, benefits and helping-spouse income only. 20 February 2027 is a Saturday and no shift has been published: have clients pay by Friday 19 February.
• Art. 65 amends art. 159, 2° WIB 92 from assessment year 2028 so that the first period covers payments made "from 21 February" up to 10 April. In practice: a payment on 15 February 2027 is a VA5 on 2026 income; a payment on 1 March 2027 counts for 2027 income.
• Art. 72, 1° inserts in art. 218 WIB 92 a first period for companies that runs from 21 December of the second year before the assessment year up to 10 April of the year before it. For assessment year 2028 that is 21 December 2026 to 10 April 2027.
• The increase applies to directors' remuneration and to companies; profits and benefits carry none (art. 157 WIB 92 as amended by art. 63).

When are the 2027 income tax and corporate tax returns due?

Not published. For reference, the deadlines for assessment year 2026 were:

Treat the same weeks of 2027 as expected, not as dates.

What else falls in 2027 for a BV?

• Withholding tax on salaries and director pay: return and payment by the 15th of the month after the month or quarter. The FPS calendar for 2026 brought dates that fell on a weekend forward to the preceding working day (13.02, 13.03, 14.08, 13.11.2026). On that practice: 14.05.2027 for April and 13.08.2027 for July (expected). January 2027 is published at 15.01.2027.
• Tax slips 281.10 to 281.30 (281.20 for directors) on 2026 income: by 28 February, a Sunday in 2027. 281.50: by 29 June 2027. Belcotax gives no shift rule; file before.
• Annual accounts for a 31 December 2026 closing: general meeting within six months (by 30.06.2027), filing within thirty days of approval and at the latest seven months after the closing, 31.07.2027, a Saturday. The NBB page gives no shift rule; file by Friday 30.07.2027. The surcharge on late filing starts on 1 September 2027.

For the file

• Diary the Friday dates for Q1 and Q2 quarterly VAT (23.04 and 23.07.2027), not the 25th.
• Record for each sole-trader client whether they prepay on 2027 income; the VA5 cut-off on 2026 income is 20.02.2027, a Saturday.
• For directors and BVs, keep the advance-payment plan: the increase applies to them.
• Recheck this calendar when the FPS publishes the VAT calendar for 2027, the advance-payment dates and rates for assessment year 2028, and the 2027 return deadlines.

The 2026 dates are in the 2026 cash-flow calendar. The advance-payment reform is set out in the advance-payments briefing, and the surcharge ladder for late accounts in the filing-surcharge briefing.