Tax calendar – Some key dates
01 · Obligation
Filing of quarterly VAT returns
Date / frequency
10 January, 10 April, 10 July, 10 October
02 · Obligation
Filing of the annual VAT client listing
Date / frequency
31 March
03 · Obligation
Update of the UBO register
Date / frequency
30 April
04 · Obligation
Filing of payroll withholding tax returns
Date / frequency
Monthly or quarterly
05 · Obligation
Filing of the annual 281 tax forms
Date / frequency
28 February, 31 March, 30 April, 30 May and 30 June
06 · Obligation
Closing of the annual accounts
Date / frequency
Within 6 months of the closing date
07 · Obligation
Filing of the annual accounts with the NBB
Date / frequency
Within one month of the general meeting
08 · Obligation
Corporate income tax returns (ISOC)
Date / frequency
Within one month of the general meeting
09 · Obligation
Legal entities income tax returns (IPM)
Date / frequency
Within one month of the general meeting
10 · Obligation
Personal income tax returns (IPP)
Date / frequency
30 June
Good to know
This calendar is provided for information purposes only. Some deadlines may vary depending on your situation or be amended by the tax authorities. For any question about your tax obligations, please contact Cabinet BL Gestion.
FIRM BL Gestion — Chartered accounting firm — proximity, rigour and strategic support for freelancers, SMEs and liberal professions.