> For the complete documentation index, see [llms.txt](https://knowledge.plutus.be/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://knowledge.plutus.be/belastingen-en-bijdragen/fiscale-deadlines/deadlines-btw.md).

# Deadlines btw

## Deadlines btw-aangifte, IC-listing & betaling kwartaalaangifte

De deadline voor de kwartaalaangiften en de betaling van de btw is telkens de 25ste van de maand volgend op het kwartaal waarop de aangifte betrekking heeft.

<table><thead><tr><th width="195">Aangifte</th><th>Indiening aangifte &#x26; IC-listing</th><th>Betaling</th></tr></thead><tbody><tr><td>Kwartaal 1</td><td>27/04/2026</td><td>27/04/2026</td></tr><tr><td>Kwartaal 2</td><td>25/07/2026</td><td>25/07/2026</td></tr><tr><td>Kwartaal 3</td><td>25/10/2026</td><td>25/10/2026</td></tr><tr><td>Kwartaal 4</td><td>25/01/2027</td><td>25/01/2027</td></tr></tbody></table>

## Deadlines btw-aangifte, IC-listing & betaling maandaangifte

De deadline voor de maandaangiften en de betaling van de btw is telkens de 20ste van de maand volgend op de maand waarop de aangifte betrekking heeft.

<table><thead><tr><th width="196">Aangifte</th><th>Indiening aangifte &#x26; listing</th><th>Betaling</th></tr></thead><tbody><tr><td>01/2025</td><td>20/02/2026</td><td>20/02/2026</td></tr><tr><td>02/2025</td><td>20/03/2026</td><td>20/03/2026</td></tr><tr><td>03/2025</td><td>20/04/2026</td><td>20/04/2026</td></tr><tr><td>04/2025</td><td>20/05/2026</td><td>20/05/2026</td></tr><tr><td>05/2025</td><td>22/06/2026</td><td>22/06/2026</td></tr><tr><td>06/2025</td><td>20/07/2026</td><td>20/07/2026</td></tr><tr><td>07/2025</td><td>20/08/2026</td><td>20/08/2026</td></tr><tr><td>08/2025</td><td>21/09/2026</td><td>21/09/2026</td></tr><tr><td>09/2025</td><td>20/10/2026</td><td>20/10/2026</td></tr><tr><td>10/2025</td><td>20/11/2026</td><td>20/11/2026</td></tr><tr><td>11/2025</td><td>21/12/2026</td><td>21/12/2026</td></tr><tr><td>12/2025</td><td>20/01/2027</td><td>20/01/2027</td></tr></tbody></table>

## Deadline jaarlijkse klantenlisting

De klantenlisting moet jaarlijks vóór 31/03 ingediend worden.&#x20;

## Deadlines OSS-aangiften

De OSS-aangiften en de betaling van de btw moeten ten laatste gebeuren op de laatste dag van de maand volgend op het kwartaal waarop de aangifte betrekking heeft.

<table><thead><tr><th width="200">Aangifte</th><th>Indiening aangifte</th><th>Betaling</th></tr></thead><tbody><tr><td>Kwartaal 1</td><td>30/04/2026</td><td>30/04/2026</td></tr><tr><td>Kwartaal 2</td><td>31/07/2026</td><td>31/07/2026</td></tr><tr><td>Kwartaal 3</td><td>31/10/2026</td><td>31/10/2026</td></tr><tr><td>Kwartaal 4</td><td>31/01/2027</td><td>31/01/2027</td></tr></tbody></table>

## Deadlines IOSS-aangiften

De IOSS-aangiften en de betaling van de btw moeten ten laatste gebeuren op de laatste dag van de maand volgend op de maand waarop de aangifte betrekking heeft.

<table><thead><tr><th width="202">Aangifte</th><th>Indiening aangifte</th><th>Betaling</th></tr></thead><tbody><tr><td>01/2025</td><td>28/02/2026</td><td>28/02/2026</td></tr><tr><td>02/2025</td><td>31/03/2026</td><td>31/03/2026</td></tr><tr><td>03/2025</td><td>30/04/2026</td><td>30/04/2026</td></tr><tr><td>04/2025</td><td>31/05/2026</td><td>31/05/2026</td></tr><tr><td>05/2025</td><td>30/06/2026</td><td>30/06/2026</td></tr><tr><td>06/2025</td><td>31/07/2026</td><td>31/07/2026</td></tr><tr><td>07/2025</td><td>31/08/2026</td><td>31/08/2026</td></tr><tr><td>08/2025</td><td>30/09/2026</td><td>30/09/2026</td></tr><tr><td>09/2025</td><td>31/10/2026</td><td>31/10/2026</td></tr><tr><td>10/2025</td><td>30/11/2026</td><td>30/11/2026</td></tr><tr><td>11/2025</td><td>31/12/2026</td><td>31/12/2026</td></tr><tr><td>12/2025</td><td>31/01/2027</td><td>31/01/2027</td></tr></tbody></table>

***

{% embed url="<https://financien.belgium.be/nl/ondernemingen/btw/btw-kalender>" %}
FOD Financiën - Btw-kalender
{% endembed %}

## Vorige kalenders

<details>

<summary>Btw-deadlines 2025</summary>

## Deadlines btw-aangifte, IC-listing & betaling kwartaalaangifte

De deadline voor de kwartaalaangiften en de betaling van de btw is telkens de 25ste van de maand volgend op het kwartaal waarop de aangifte betrekking heeft.

<table><thead><tr><th width="195">Aangifte</th><th>Indiening aangifte &#x26; IC-listing</th><th>Betaling</th></tr></thead><tbody><tr><td>Kwartaal 1</td><td>25/04/2025</td><td>25/04/2025</td></tr><tr><td>Kwartaal 2</td><td>08/08/2025</td><td>25/07/2025</td></tr><tr><td>Kwartaal 3</td><td>25/10/2025</td><td>25/10/2025</td></tr><tr><td>Kwartaal 4</td><td>25/01/2026</td><td>25/01/2026</td></tr></tbody></table>

## Deadlines btw-aangifte, IC-listing & betaling maandaangifte

<table><thead><tr><th width="196">Aangifte</th><th>Indiening aangifte &#x26; listing</th><th>Betaling</th></tr></thead><tbody><tr><td>01/2025</td><td>20/02/2025</td><td>20/02/2025</td></tr><tr><td>02/2025</td><td>20/03/2025</td><td>20/03/2025</td></tr><tr><td>03/2025</td><td>22/04/2025</td><td>22/04/2025</td></tr><tr><td>04/2025</td><td>20/05/2025</td><td>20/05/2025</td></tr><tr><td>05/2025</td><td>20/06/2025</td><td>20/06/2025</td></tr><tr><td>06/2025</td><td>08/08/2025</td><td>22/07/2025</td></tr><tr><td>07/2025</td><td>10/09/2025</td><td>20/08/2025</td></tr><tr><td>08/2025</td><td>22/09/2025</td><td>22/09/2025</td></tr><tr><td>09/2025</td><td>20/10/2025</td><td>21/10/2025</td></tr><tr><td>10/2025</td><td>20/11/2025</td><td>20/11/2025</td></tr><tr><td>11/2025</td><td>22/12/2025</td><td>22/12/2025</td></tr><tr><td>12/2025</td><td>20/01/2026</td><td>25/01/2026</td></tr></tbody></table>

## Deadline jaarlijkse klantenlisting

De klantenlisting moet jaarlijks voor 31/03 ingediend worden.&#x20;

## Deadlines OSS-aangiften

<table><thead><tr><th width="200">Aangifte</th><th>Indiening aangifte</th><th>Betaling</th></tr></thead><tbody><tr><td>Kwartaal 1</td><td>30/04/2025</td><td>30/04/2025</td></tr><tr><td>Kwartaal 2</td><td>31/07/2025</td><td>31/07/2025</td></tr><tr><td>Kwartaal 3</td><td>31/10/2025</td><td>31/10/2025</td></tr><tr><td>Kwartaal 4</td><td>31/01/2026</td><td>31/01/2026</td></tr></tbody></table>

## Deadlines IOSS-aangiften

<table><thead><tr><th width="202">Aangifte</th><th>Indiening aangifte</th><th>Betaling</th></tr></thead><tbody><tr><td>01/2025</td><td>29/02/2025</td><td>29/02/2025</td></tr><tr><td>02/2025</td><td>31/03/2025</td><td>31/03/2025</td></tr><tr><td>03/2025</td><td>30/04/2025</td><td>30/04/2025</td></tr><tr><td>04/2025</td><td>31/05/2025</td><td>31/05/2025</td></tr><tr><td>05/2025</td><td>30/06/2025</td><td>30/06/2025</td></tr><tr><td>06/2025</td><td>31/07/2025</td><td>31/07/2025</td></tr><tr><td>07/2025</td><td>31/08/2025</td><td>31/08/2025</td></tr><tr><td>08/2025</td><td>30/09/2025</td><td>30/09/2025</td></tr><tr><td>09/2025</td><td>31/10/2025</td><td>31/10/2025</td></tr><tr><td>10/2025</td><td>30/11/2025</td><td>30/11/2025</td></tr><tr><td>11/2025</td><td>31/12/2025</td><td>31/12/2025</td></tr><tr><td>12/2025</td><td>31/01/2026</td><td>31/01/2026</td></tr></tbody></table>

</details>


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