The Belgian Tax Administration launched its ePortal for quarterly VAT returns under the SME scheme on 1 April 2026, enabling small businesses with 'EX' identification numbers to submit their returns digitally through the Intervat SME module.

The new portal specifically serves businesses operating under Belgium's special SME exemption scheme, which allows eligible small enterprises to file VAT returns on a quarterly basis rather than monthly. Companies qualifying for this scheme are issued an 'EX' identification number to distinguish them from standard VAT-registered businesses.

SME quarterly VAT returns submitted through the portal must comply with existing statutory filing deadlines. The Belgian Tax Administration has indicated that non-compliance with these requirements may result in loss of the exemption status and trigger broader VAT compliance obligations for affected businesses.

The launch represents Belgium's continued digitisation of tax administration processes, providing SMEs with streamlined digital access to fulfil their quarterly VAT reporting obligations while maintaining compliance with national VAT legislation.