In order to avoid a surcharge due to making a late payment on account, one final balancing payment on account can be made by 20 December 2019. The required VAT advance must be paid by 24 December 2019.
the exception applies to small companies during the first three financial years (as from the year of incorporation).
Payments must be made at the latest by the 10th day of the 4th, 7th and 10th month and by the 20th day of the last month of the financial year. For financial years that are the same as the calendar year, the following dates therefore apply.
Payments on account for the 2020 tax year (financial years as at 31/12/2019) must be paid into account number: BE61 6792 0022 9117, in the name of “Inningscentrum – Dienst Voorafbetalingen”.
As a company subject to VAT (monthly or quarterly payers), you must pay a legally required advance payment in December. The deadline for paying the advance payment is 24 December. To calculate the amount, you may choose between the following two methods:
If you have any further questions about this, please contact your DNF advisor.
