Belgium - Extends the Local File Filing Deadline to November 10, 2026

Summary

On September 4, 2026, the Belgian Federal Public Service (FPS) Finance announced an extension of the filing deadline for the Belgian transfer pricing Local File form (Form 275.LF) to November 10, 2026, inclusive. The extension applies to forms originally due on September 30, 2026, or November 3, 2026, for taxpayers whose financial year ended on March 31, 2026. The extension was granted to accommodate significant IT changes associated with the updated electronic filing process.

Key Points

Extended Filing Deadline

The extended deadline applies exclusively to Form 275.LF. Taxpayers subject to the filing requirement and originally required to submit the form by September 30, 2026, or November 3, 2026, may submit it by November 10, 2026, inclusive.

The extension does not change the applicable deadlines for filing corporate income tax returns. Taxpayers should therefore continue to comply with their corporate income tax return filing obligations independently of the extended deadline for Form 275.LF.

Electronic Filing and the XML Tool

The extension was granted in connection with significant IT changes required for the updated XML creation tool used to prepare Form 275.LF for electronic submission.

On September 2, 2026, the FPS Finance announced the availability of the definitive XML Schema Definition (XSD) for the updated form and the deactivation of the previous XML creation tool. On September 30, 2026, the new BEPS13 Local File XML creation tool became operational.

Taxpayers must prepare their XML files in accordance with the applicable technical specifications and submit them electronically through MyMinfin.

Scope of the Extension

The extension concerns the submission of Form 275.LF and should not be interpreted as a general extension of Belgian tax filing deadlines. Taxpayers should separately verify the deadlines applicable to their corporate income tax returns and other tax compliance obligations.

The extension provides additional time to complete the Local File submission process in light of the changes to the electronic filing infrastructure. Taxpayers should ensure that their submissions are prepared using the updated technical requirements and completed within the extended deadline.

Practical Considerations

Taxpayers should distinguish between confirmation that a Local File has been received and confirmation that the submitted file is valid. The technical validation process may involve steps beyond the initial receipt of the file.

Accordingly, taxpayers should monitor the submission status in MyMinfin and review any subsequent validation results or requests for corrective action. Retaining the relevant submission records and checking for follow-up notifications can help taxpayers identify and address potential filing issues.

Source

FPS Finance, 275.LF - Additional filing period until 10 November 2026 (September 4, 2026)

https://finances.belgium.be/fr/node/18170

Additional official information on the BEPS13 electronic filing process:

https://financien.belgium.be/nl/E-services/beps13

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Disclaimer:

This content is for general informational purposes only and does not constitute professional advice.
Information provided herein is based on publicly available sources as of the publication date and may be subject to change.

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