VAT recovery restriction data: Submission deadline for 2025 extended

On 4 April 2025, the Belgian tax authorities provided an extended deadline, due to the summer holiday period, of 8 August 2025, for the submission of 2024 financial year data by taxpayers that apply a VAT recovery restriction (Dutch│French). 

Annual reporting requirements

Taxpayers using the general pro rata method (based on turnover) to determine their input VAT deductions must provide the tax authorities with provisional and final general pro rata.

Taxpayers using the direct attribution method (based on real use) must provide a breakdown of the percentage of input VAT incurred during the previous year that is either fully, partially, or not recovered, and the deduction percentage (or multiple deduction percentages) for costs on which VAT is partially recoverable (i.e., any special pro ratas used).

Estimated figures

Taxpayers using the direct attribution method can opt to provide the data that is due by 8 August 2025 based on estimated figures. The final figures must be submitted by 25 October 2025 for quarterly taxpayers (i.e., the deadline for the quarterly VAT return for the third quarter of 2025), or by 22 December 2025 for monthly taxpayers (i.e., the deadline for the monthly VAT return for November 2025).