UPDATE: Corona measures with regards to VAT

The Netherlands

In the Netherlands, there is no general deferral for submission of VAT returns and payment of VAT returns. It is however possible to apply for a payment scheme:

  • Short extension of payment for a 3 months period (applies at least up to 19 June 2020)
    The extension can be obtained for all kinds of taxes by a filling in an online form or by regular mail. Returns still have to be submitted on time.
  • Extension of payment for more than months if payment problems arised due to the corona-crisis. The extension can be obtained by sending a request by letter. It is required to motivate that the problems arise due to corona, for instance by providing turnover figures. If the company already has tax debts for more than € 20.000, further documentation is required.

NL: updated up to 03-04-2020

Germany

In Germany, companies can file a request for payment extension, if they can prove that they are hit by the corona-crisis. Proof is not to be provided straight away, but some evidence is required. Requests can be filed upon the end of 2020.

This means that VAT returns will have to be filed within the regular deadlines.

DE: updated up to 30-03-2020

Belgium

In Belgium, the deadlines for submission and payment are extended. VAT returns for the 1st quarter 2020 will have to be filed before 7 May 2020 (instead of 20 April). Payment of the VAT return 1st quarter 2020 is extended to 20 June 2020.

BE: updated up to 24-03-2020

France

In France, only payment extensions are allowed for direct taxes. As the payable VAT is related to the turnover companies have to pay less VAT if the turnover has decreased. Further, companies just collect the VAT which is only a burden for consumers.

There is however a special regulation for companies that cannot collect the information for the VAT return due to governmental obligations to stay at home. If that applies, the company is allowed to estimate the payable VAT. A 20% fault margin is allowed. Further, if companies are affected by the corona-crisis and have consequently less turnover or even no turnover anymore, companies are allowed to report a percentage of their January or February turnover. Special rules for VAT return reporting apply if these measures are applied.

FR: updated up to 3 April 2020

Spain

Last week the Spanish Tax Agency published on their website a statement about the extension of the deadlines in VAT procedures. The Spanish Tax Agency also published on their website some provisional instructions on applying for a VAT deferral in accordance with the Royal Decree of 12 March foreseen for SMEs and professionals (with the last year’s turnover below EUR 6m), i.e. automatic 6-month VAT payment deferral will be granted for the VAT returns with a filing deadline between 13 March – 30 May 2020 and resulting with a VAT payment of up to EUR 30k. In addition, no late payment interest will be due for the first 3 months of a delay in payment.

Source 18-03-2020: http://vatlife.co.uk/coronavirus-special-emergency-vat/
No update published on 30-03-2020

UK

The UK have implemented a general VAT payment deferral for VAT due as from 20 March 2020 up to 30 June 2020. The VAT should be paid before 31 March 2021. It is not necessary to apply for deferral of VAT, the deferral can be just by used.

VAT returns still need to be submitted within time.

UK: updated up to 03-04-2020

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