Behind on Your Bookkeeping in Belgium? A 5-Step Catch-Up Plan
Overdue bookkeeping can be caught up. The earlier you act, the fewer fines and the lower the risk of an ex officio tax assessment. A Viseeon accountant reviews your file, prioritises deadlines and takes over with you, without judgement.
- Call back within 1 business hour
- Confidential conversation
What are you really risking with overdue bookkeeping?
VAT fines
A VAT return filed late costs a €100 fine per month of delay, capped at €500. Late payment triggers interest and a fine of 5% to 15% of the tax due. They build up with each missed period.
Ex officio assessment
If you do not file a tax return, the tax authorities can assess you ex officio (taxation d'office) on a basis they estimate. You must then prove your real income. A tax increase may be added: 10%, 20% then 30% depending on the number of offences without intent to evade tax, up to 200% in case of fraud. An administrative fine of €50 to €1,250 is also possible.
Unfiled annual accounts
A company must file its annual accounts with the National Bank of Belgium. From the ninth month after year-end, the National Bank charges a surcharge: €120 to €360 for a small company, €400 to €1,200 for others. Prolonged failure can lead to legal consequences.
Miscalculated social contributions
Your social insurance fund calculates contributions on your declared income. Without a return, the adjustment is made on uncertain bases, and surcharges may be added for late payment.
Flying blind
Without up-to-date figures, you do not know whether your business is profitable. You cannot show accounts to your bank, nor anticipate your taxes.
How does the 5-step catch-up plan work?
Confidential review
Together we list the missing filings: VAT, client listing, personal or corporate income tax, annual accounts. We read the letters received from the tax authorities.
Call back within 1 business hour, review within 1 week
Prioritising urgent items
We deal first with what costs the most or what has a deadline set by the tax authorities. If needed, we request an extension or a payment plan.
Week 1 to 2
Collecting documents
Bank statements, sales and purchase invoices, CODA files: we give you a clear list and retrieve what can be obtained directly from your bank.
Weeks 2 to 4
Regularising your filings
We record the overdue years and file the VAT returns, tax returns and annual accounts in the agreed order.
Depending on how far behind you are
Back to a normal rhythm
We set up a simple monthly or quarterly routine, automatic reminders and an e-invoicing tool to avoid falling behind again.
As soon as you are regularised
Where should you start when everything is late?
Do not try to catch up on everything alone in one go. Here are the usual priorities:
- Letters from the tax authorities with a deadline. A request for information or an ex officio assessment notice has a reply deadline. It comes before everything else.
- VAT (TVA/btw). VAT returns follow one another: a missing period often blocks the next one, and fines add up.
- Personal or corporate income tax. A late return is still better than an ex officio assessment based on an estimate.
- Annual accounts for an SRL (BV) or another company, to be filed with the National Bank.
- E-invoicing. Since 1 January 2026, invoices between Belgian VAT-registered businesses must be electronic and structured. It is a chance to restart with a tool that sorts your documents automatically.
Should you warn the tax authorities? In some cases, getting in touch before receiving a reminder improves the dialogue. Your accountant decides whether to do so, and how. If income was never declared, your accountant reviews with you the regularisation options provided by law.
How much does a catch-up cost? The cost depends on the number of years and documents to process. We give you a precise quote after the review, before any work starts.
5-step catch-up plan, printable version
The list of documents to gather, the order of priorities and a tracking table template to get out of delay. PDF format.
Get the guideCan my accountant refuse an overdue file?
A professional may decline an assignment. At Viseeon, we accept overdue files after an honest review, and we tell you clearly what is feasible and at what cost.
How many years behind can you catch up?
All unclosed financial years can be taken on. The older the delay, the longer collecting documents takes. Your bank can often supply the missing statements.
Will I necessarily pay fines?
Filing late exposes you to fines and interest. The amount depends on the type of return and the delay. Acting quickly and in an organised way limits the bill and improves dialogue with the tax authorities.
What is an ex officio tax assessment?
It is a tax set by the authorities without your return, or disregarding it. It is based on an estimate of your income. You can contest it by providing proof of your real income.
My SRL has not filed its annual accounts. What should I do?
You must prepare and file them as soon as possible with the Central Balance Sheet Office (Centrale des bilans) of the National Bank. Filing from the ninth month after year-end triggers a surcharge that grows with the delay: €120 to €360 for a small company, €400 to €1,200 for others.
Can I get a payment plan?
Yes, the tax authorities and your social insurance fund can grant payment plans on a reasoned request. Your accountant prepares the request with up-to-date figures.
Will my social contributions be recalculated?
Yes. Once your income is established, your social insurance fund adjusts the contributions. We anticipate this amount so that you are not surprised.
I no longer have my purchase invoices. Is that serious?
Without a supporting document, an expense is hard to deduct. We first try to obtain duplicates from suppliers. Whatever cannot be justified is handled with caution.
How much does it cost to catch up on overdue bookkeeping?
It depends on the number of years and the volume of documents. You receive a precise quote after the review, before we start.
Will my file be treated confidentially?
Yes. Your accountant is bound by professional secrecy. Nothing is passed to the tax authorities without your agreement.
Talk to an accountant, without judgement
A Viseeon accountant calls you back within 1 business hour. The conversation is confidential.