Late submission of VAT returns and late payments in Belgium can result in penalties. Here's an overview:

Late Filing Penalties:

• 100 EUR per month (with a maximum of 500 EUR)
  
  

Missed Filing Penalties:

• 500 EUR for the first time, increasing to up to 5000 EUR after four infractions

Late Payment Penalties:

• Penalty ranging from 5% to 15% of the VAT due depending on the case (late filing, amendment etc)

Late Registration:

No penalties in most cases, but penalties may apply if VAT returns are regularized during the process.