{"id":22224,"date":"2026-05-24T11:14:30","date_gmt":"2026-05-24T09:14:30","guid":{"rendered":"https:\/\/novexadvocaten.be\/btw-schulden-belgie-betalingsplan-bezwaar-aansprakelijkheid\/"},"modified":"2026-05-24T11:14:30","modified_gmt":"2026-05-24T09:14:30","slug":"vat-debts-belgium-payment-plan-objection-liability","status":"publish","type":"post","link":"https:\/\/novexadvocaten.be\/en\/vat-debts-belgium-payment-plan-objection-liability\/","title":{"rendered":"VAT debts in Belgium: payment plan, objection and personal liability"},"content":{"rendered":"<p>VAT debts are one of the most common causes of financial difficulties for the self-employed and companies in Belgium. The VAT administration has strong recovery powers and can move quickly to coercive measures. In this article, Novex Lawyers explains what you can do in case of VAT arrears, what payment plans are possible and when legal assistance is necessary.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How do VAT debts arise?<\/h2>\n\n\n\n<p>VAT debts arise when the VAT you have collected from your customers is not passed on (on time) to the State. This may be due to cash flow problems, accounting errors, late submission of VAT returns or fraud. VAT administration has high penalties and negligence interest on overdue amounts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Coercive measures of VAT administration<\/h2>\n\n\n\n<p>If you do not pay your VAT debts, the VAT administration has far-reaching powers:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Restraining order (contrainte):<\/strong> an enforceable title that permits immediate attachment without prior judgment;<\/li><li><strong>Seizure of bank accounts:<\/strong> the bailiff can block your accounts;<\/li><li><strong>Seizure of movable and immovable property;<\/strong><\/li><li><strong>Tax debt in bankruptcy:<\/strong> VAT debts are preferential claims that are paid before ordinary creditors.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Requesting payment plan from VAT administration<\/html2>\n\n\n\n<p>The VAT administration is in principle open to the conclusion of a <strong>installment plan<\/strong>, provided you demonstrate good faith and can present a realistic plan. A payment plan temporarily suspends coercive measures. It is essential to act quickly: the longer you wait, the more difficult it becomes to reach an agreement. An attorney can conduct negotiations and prepare a credible plan.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Objecting to a VAT assessment<\/h2>\n\n\n\n<p>If you disagree with a VAT assessment (e.g., after a VAT audit), you can file an objection with the Director of VAT. In principle, the objection period is <strong>three months<\/strong> after the date of the assessment. If the appeal is rejected, you can take further action before the court of first instance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Personal liability of directors<\/h2>\n\n\n\n<p>A director of a company may be held personally liable for unpaid VAT debts in cases of apparent gross misconduct that contributed to the bankruptcy, or for repeated late filing of VAT returns. This is a significant risk that directors should take seriously.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">NSSO debts: same risks<\/h2>\n\n\n\n<p>In addition to VAT debts, also <strong>NSSO debts<\/strong> (unpaid social security contributions) a major risk for entrepreneurs. The NSSO has similar recovery powers and directors can be held personally liable. In case of bankruptcy, NSSO debts are superprivileged.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Help with VAT or NSSO debts?<\/h2>\n\n\n\n<p>Novex Lawyers advises entrepreneurs and directors in disputes with VAT administration, payment plans, objection proceedings and liability questions. We also act in bankruptcy cases involving VAT or NSSO debts. Contact us for a confidential analysis.<\/p>\n\n\n\n<p><strong>Also read:<\/strong> <a href=\"https:\/\/novexadvocaten.be\/en\/faillissement-aanvragen-belgie-procedure\/\">Filing for bankruptcy in Belgium: procedure and consequences<\/a> | <a href=\"https:\/\/novexadvocaten.be\/en\/bv-incorporation-belgium-roadmap-company\/\">Incorporating a BV in Belgium<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>VAT debts are one of the most common causes of financial difficulties for the self-employed and companies in Belgium. The VAT administration has strong recovery powers and can move quickly to coercive measures. In this article, Novex Lawyers explains what you can do in case of VAT arrears, what payment plans are possible and when legal assistance is necessary. How do VAT debts arise? 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