Tax calendar

25 Oct 2020

Date : octobre 25, 2020

  • EC sales list of services/goods VAT 09/2020 – legal deadline if e-filling; 
  • EC sales list of services/goods VAT 07/2020 – unofficial deadline if e-filling
  • EC sales list of services/goods VAT Q3/2020 – legal deadline if e-filling

31 Oct 2020

Date : octobre 31, 2020

  • VAT return 2019 (if turnover < EUR 112,000) – unofficial deadline
  • Simplified VAT return 2019 – unofficial deadline

10 Nov 2020

Date : novembre 10, 2020

  • 4th prepayment Municipal Business Tax 2020; 
  • 4th prepayment Net Wealth Tax 2020;

15 Nov 2020

Date : novembre 15, 2020

  • VAT return 10/2020 – legal deadline; 
  • VAT return 08/2020 – unofficial deadline ; 
  • EC sales list of services/goods VAT 10/2020 – legal deadline if paper format; 
  • EC sales list of services/goods VAT 08/2020 – unofficial deadline if paper format;

25 Nov 2020

Date : novembre 25, 2020

  • EC sales list of services/goods VAT 10/2020 – legal deadline if e-filling; 
  • EC sales list of services/goods VAT 08/2020 – unofficial deadline if e-filling

10 Dec 2020

Date : décembre 10, 2020

  • 4th prepayment Personal Income Tax 2020; 
  • 4th prepayment Corporate Income Tax 2020;

15 Dec 2020

Date : décembre 15, 2020

  • VAT return 11/2020 – legal deadline; 
  • VAT return 09/2020 – unofficial deadline; 
  • VAT return Q3/2020 – unofficial deadline ; 
  • EC sales list of services/goods VAT 11/2020 – legal deadline if paper format; 
  • EC sales list of services/goods VAT 09/2020 – unofficial deadline if paper format;
  • EC sales list of services/goods VAT Q3/2020 – unofficial deadline if paper format

25 Dec 2020

Date : décembre 25, 2020

  • EC sales list of services/goods VAT 11/2020 – legal deadline if e-filling; 
  • EC sales list of services/goods VAT 09/2020 – unofficial deadline if e-filling
  • EC sales list of services/goods VAT Q3/2020 – unofficial deadline if e-filing

31 Dec 2020

Date : décembre 31, 2020

  • VAT return 2020 (if turnover > EUR 112,000) – unofficial deadline

15 Jan 2021

Date : janvier 15, 2021

  • VAT return 12/2020 – legal deadline ;
  • VAT return 10/2020 – unofficial deadline ;
  • VAT return Q4/2020 – legal deadline ;
  • EC sales list of services/goods VAT Q4/2020 – legal deadline if paper format;
  • EC sales list of services/goods VAT 12/2020 – legal deadline if paper format;
  • EC sales list of services/goods VAT 10/2020 – unofficial deadline if paper format;

20 Jan 2021

Date : janvier 20, 2021

  • SPF – Subscription tax Q4/2020

25 Feb 2021

Date : janvier 25, 2021

  • EC sales list of services/goods VAT Q4/2020 – legal deadline if e-filing
  • EC sales list of services/goods VAT 12/2020 – legal deadline if e-filling; 
  • EC sales list of services/goods VAT 10/2020 – unofficial deadline if e-filling

10 Feb 2021

Date : février 10, 2021

  • 1st prepayment Municipal Business Tax 2021; 
  • 1st prepayment Net Wealth Tax 2021;

15 Feb 2021

Date : février 15, 2021

  • VAT return 01/2020 – legal deadline ; 
  • VAT return 11/2020 – unofficial deadline ; 
  • EC sales list of services/goods VAT 11/2020 – legal deadline if paper format

25 Feb 2021

Date : février 25, 2021

  • EC sales list of services/goods VAT 01/2020 – legal deadline if e-filling;
  • EC sales list of services/goods VAT 11/2020 – unofficial deadline if e-filling

01 Mar 2021

Date : mars 1, 2021

  • VAT return 2020 (if turnover < EUR 112,000 ) – legal deadline
  • Simplified VAT return 2020 – legal deadline

10 Mar 2021

Date : mars 10, 2021

  • 1st prepayment Personal Income Tax 2021; 
  • 1st prepayment Corporate Income Tax 2021;

15 Mar 2021

Date : mars 15, 2021

  • VAT return 02/2021 – legal deadline ; 
  • VAT return 12/2020 – unofficial deadline: 
  • VAT return Q4/2020 – unofficial deadline ; 
  • EC sales list of services/goods VAT 02/2021 – legal deadline if paper format; 
  • EC sales list of services/goods VAT 12/2020 – unofficial deadline if paper format;
  • EC sales list of services/goods VAT Q4/2020 – unofficial deadline if paper format;

20 Apr 2021

Date : avril 20, 2021

  • SPF – Subscription tax Q1/2021

25 Apr 2021

Date : avril 25, 2021

  • EC sales list of services/goods VAT 03/2021 – legal deadline if e-filling; 
  • EC sales list of services/goods VAT 01/2021 – unofficial deadline if e-filling

01 Mai 2021

Date : mai 1, 2021

  • VAT return 2020 (if turnover > EUR 112,000) – legal deadline 

10 Mai 2021

Date : mai 10, 2021

  • 2nd prepayment Municipal Business Tax 2021; 
  • 2nd prepayment Net Wealth Tax 2021;

15 Mai 2021

Date : mai 15, 2021

  • VAT return 04/2021 – legal deadline ; 
  • VAT return 02/2021 – unofficial deadline ; 
  • EC sales list of services/goods VAT 04/2021 – legal deadline  if paper format; 
  • EC sales list of services/goods VAT 02/2021 – unofficial deadline if paper format;

25 Mai 2021

Date : mai 25, 2021

  • EC sales list of services/goods VAT 04/2021 – legal deadline  if e-filling ; 
  • EC sales list of services/goods VAT 02/2021 – unofficial deadline if e-filling

31 Mai 2021

Date : mai 31, 2021

  • Corporate Income Tax return 2020 – legal deadline 

10 Jun 2021

Date : juin 10, 2021

  • 2nd prepayment Personal Income Tax 2021; 
  • 2nd prepayment Corporate Income Tax 2021;

15 Jun 2021

Date : juin 15, 2021

  • VAT return 05/2021 – legal deadline ;
  • VAT return 03/2021 – unofficial deadline ;
  • VAT return Q1/2021 – unofficial deadline ; 
  • EC sales list of services/goods VAT 05/2021 – legal deadline  if paper format; 
  • EC sales list of services/goods VAT 03/2021 – unofficial deadline if paper format;
  • EC sales list of services/goods VAT Q1/2021 – unofficial deadline if paper format;

25 Jun 2021

Date : juin 25, 2021

  • EC sales list of services/goods VAT 05/2021 – legal deadline  if e-filling;
  • EC sales list of services/goods VAT 03/2021 – unofficial deadline if e-filling
  • EC sales list of services/goods VAT Q1/2021 – unofficial deadline if e-filling

30 Jun 2021

Date : juin 30, 2021

  • Maximum Legal deadline for the approval of the financial statements for the period starting 1st of January 2020 till 31st of December 2020

15 Jul 2021

Date : juillet 15, 2021

  • VAT return 06/2021 – legal deadline ; 
  • VAT return 04/2021 – unofficial deadline, 
  • VAT return Q2/2021 – legal deadline ; 
  • EC sales list of services/goods VAT 06/2021 – legal deadline if paper format; 
  • EC sales list of services/goods VAT 04/2021 – unofficial deadline if paper format;
  • EC sales list of services/goods VAT Q2/2021 – legal deadline if paper format; 

20 Jul 2021

Date : juillet 20, 2021

  • SPF – Subscription tax Q2/2021

25 Jul 2021

Date : juillet 25, 2021

  • EC sales list of services/goods VAT 06/2021 – legal deadline  if e-filling; 
  • EC sales list of services/goods VAT 04/2021 – unofficial deadline if e-filling
  • EC sales list of services/goods VAT Q2/2021 – legal deadline if e-filing

31 Jul 2021

Date : juillet 31, 2021

  • Latest legal delay to file the financial statements to the Company Trade Register

10 Aug 2021

Date : août 10, 2021

  • 3rd prepayment Municipal Business Tax 2021; 
  • 3rd prepayment Net Wealth Tax 2021;

15 Aug 2021

Date : août 15, 2021

  • VAT return 07/2021- legal deadline; 
  • VAT return 05/2021 – unofficial deadline ; 
  • EC sales list of services/goods VAT 07/2021 – legal deadline if paper format; 
  • EC sales list of services/goods VAT 05/2021 – unofficial deadline if paper format;

25 Aug 2021

Date : août 25, 2021

  • EC sales list of services/goods VAT 07/2021 – legal deadline if e-filling; 
  • EC sales list of services/goods VAT 05/2021 – unofficial deadline if e-filling

10 Sep 2021

Date : septembre 10, 2021

  • 3rd prepayment Personal Income Tax 2021; 
  • 3rd prepayment Corporate Income Tax 2021;

15 Sep 2021

Date : septembre 15, 2021

  • VAT return 08/2021 – legal deadline; 
  • VAT return 06/2021 – unofficial deadline, 
  • VAT return Q2/2021 – unofficial deadline ; 
  • EC sales list of services/goods VAT 08/2021 – legal deadline if paper format; 
  • EC sales list of services/goods VAT 06/2021 – unofficial deadline if paper format;
  • EC sales list of services/goods VAT Q2/2021 – unofficial deadline if paper format;

25 Sep 2021

Date : septembre 25, 2021

  • EC sales list of services/goods VAT 08/2021 – legal deadline if e-filling; 
  • EC sales list of services/goods VAT 06/2021 – unofficial deadline if e-filling
  • EC sales list of services/goods VAT Q2/2021 – unofficial deadline if e-filling

30 Sep 2021

Date : septembre 30, 2021

  • Last delay for the foreign VAT refund claims for the year 2020

15 Oct 2021

Date : octobre 15, 2021

  • VAT return 09/2021 – legal deadline; 
  • VAT return 07/2021 – unofficial deadline, 
  • VAT return Q3/2021 – legal deadline ; 
  • EC sales list of services/goods VAT 09/2021 – legal deadline if paper format; 
  • EC sales list of services/goods VAT 07/2021 – unofficial deadline if paper format;
  • EC sales list of services/goods VAT Q3/2021 – legal deadline if paper format; 

20 Oct 2021

Date : octobre 20, 2021

  • SPF – Subscription tax Q3/2021

25 Oct 2021

Date : octobre 25, 2021

  • EC sales list of services/goods VAT 09/2021 – legal deadline if e-filling; 
  • EC sales list of services/goods VAT 07/2021 – unofficial deadline if e-filling
  • EC sales list of services/goods VAT Q3/2021 – legal deadline if e-filling

31 Oct 2021

Date : octobre 31, 2021

  • VAT return 2020 (if turnover < EUR 112,000) – unofficial deadline
  • Simplified VAT return 2020 – unofficial deadline

10 Nov 2021

Date : novembre 10, 2021

  • 4th prepayment Municipal Business Tax 2021; 
  • 4th prepayment Net Wealth Tax 2021;

15 Nov 2021

Date : novembre 15, 2021

  • VAT return 10/2021 – legal deadline; 
  • VAT return 08/2021 – unofficial deadline ; 
  • EC sales list of services/goods VAT 10/2021 – legal deadline if paper format; 
  • EC sales list of services/goods VAT 08/2021 – unofficial deadline if paper format;

25 Nov 2021

Date : novembre 25, 2021

  • EC sales list of services/goods VAT 10/2021 – legal deadline if e-filling; 
  • EC sales list of services/goods VAT 08/2021 – unofficial deadline if e-filling

10 Dec 2021

Date : décembre 10, 2021

  • 4th prepayment Personal Income Tax 2021; 
  • 4th prepayment Corporate Income Tax 2021;

15 Dec 2021

Date : décembre 15, 2021

  • VAT return 11/2021 – legal deadline; 
  • VAT return 09/2021 – unofficial deadline; 
  • VAT return Q3/2021 – unofficial deadline ; 
  • EC sales list of services/goods VAT 11/2021 – legal deadline if paper format; 
  • EC sales list of services/goods VAT 09/2021 – unofficial deadline if paper format;
  • EC sales list of services/goods VAT Q3/2021 – unofficial deadline if paper format

25 Dec 2021

Date : décembre 25, 2021

  • EC sales list of services/goods VAT 11/2021 – legal deadline if e-filling; 
  • EC sales list of services/goods VAT 09/2021 – unofficial deadline if e-filling
  • EC sales list of services/goods VAT Q3/2021 – unofficial deadline if e-filing