What does the measure entail

Companies negatively affected by the spread of the coronavirus can apply for payment plans for the different types of taxes at SPF Finances.

Who qualifies

Companies (natural persons and legal entities), regardless of their sectors, able to show negative effects directly caused by the coronavirus can apply for the fiscal measures.

The support measures cannot be granted to companies with structural difficulties unrelated to the coronavirus.

What qualifies

You can apply a payment plan for the following fiscal debts:

Payroll tax;
VAT;
Personal income tax;
Corporate income tax;
Legal entities income tax

Conditions

For these taxes, the company can request:

A payment plan;
A guaranteed exemption of late fees;
Cancellation of non-payment fees.

The debts cannot be the result of fraud and all conditions for application must be respected.

The support measures will be revoked when the granted payment plan is not upheld (unless the debtor contacts the administration on time) or when collective insolvency procedures are started.

Application process

An application must be filed per debt at the moment you receive a payment notice or assessment notice.

The application must be sent to the Regional Recovery Centre (link in Dutch, French and German only) responsible for your municipality.

You will receive a reply within a 30-day period starting from the day of application.

Contact

National Institute for the Social Security of the Self-employed (NISSE)

Willebroekkaai 35 - 1000 Brussels - Belgium - T. 02 546 42 11

This text is a literal translation of a Dutch-language text provided by Flanders Innovation & Entrepreneurship. By translating it to English, we aim to help even more entrepreneurs in this time of crisis.