If they have not ticked this option in their submitted return of February 2020, the "application for refund" option can still be changed via Intervat until 3 April 2020.
New deadline for filing corporate income tax, legal entity tax and non-resident company tax returns for companies with balance sheet dates from 1 October 2019 to 30 December 2019 inclusive
The rules for filing declarations for companies with a balance sheet date from 1 October 2019 up to and including 30 December 2019 have been changed. The limit date will be calculated for these companies on the basis of the balance sheet date and therefore no longer on the basis of the date of the general meeting.
From the balance sheet date, they have 7 months to file their returns. This period runs from the first day of the month following the balance sheet date. If the deadline for filing is a Saturday, Sunday or public holiday, the next working day is the deadline.
This applies to all companies, i.e. regardless of the filing method (online/paper) and regardless of the legal status (ordinary status/ dissolved companies).
What if the general meeting is adjourned?
As a result of the corona crisis, you can, under certain conditions, postpone the general meeting by a maximum of 10 weeks. If, as a result of these provisions, you are not in a position to file your declaration within the above-mentioned deadlines, you must request a postponement from your competent Management Team.
Companies with a balance sheet date before 1 October 2019
For companies with a balance sheet date prior to 1 October 2019, the existing rules continue to apply. The filing date is determined in function of the end date of the financial year and the month in which the statutory general meeting takes place.
Last update: 07/05/2020