TOB Deadlines and Late Payment Penalties: What You Need to Know
Missing TOB deadlines can be costly. Learn the exact deadlines and what happens if you pay late.
The Golden Rule: Last Working Day of the Second Month
The TOB payment deadline is the last working day of the second month following the month in which you made your transaction(s).
This applies whether you made 1 transaction or 100 transactions that month.
2026 Deadline Calendar
| Transaction Month | Payment Deadline | Actual Date (2026) |
|---|---|---|
| January 2026 | End of March | Monday, March 31 |
| February 2026 | End of April | Thursday, April 30 |
| March 2026 | End of May | Friday, May 29 |
| April 2026 | End of June | Tuesday, June 30 |
| May 2026 | End of July | Friday, July 31 |
| June 2026 | End of August | Monday, August 31 |
| July 2026 | End of September | Wednesday, September 30 |
| August 2026 | End of October | Friday, October 30 |
| September 2026 | End of November | Monday, November 30 |
| October 2026 | End of December | Thursday, December 31 |
| November 2026 | End of January 2027 | Friday, January 29, 2027 |
| December 2026 | End of February 2027 | Friday, February 26, 2027 |
What Happens If You Pay Late?
Interest Charges
Late payments incur interest at the variable civil law interest rate (4.50% for 2026), calculated from the day after the deadline until payment is received.
Penalty Fines
In addition to interest, you may face administrative fines:
- First offense: Warning or small fine
- Repeated late payments: Fines up to €1,250 per declaration
- Deliberate non-compliance: Fines up to 200% of the tax owed
Audit Risk
Consistently late or missing TOB payments increase your risk of a tax audit. Belgian authorities have access to broker data through automatic exchange agreements.
What Happens If You Never Declared?
If you've been trading through foreign brokers without declaring TOB:
- Voluntary disclosure is possible and recommended
- You'll owe back taxes plus interest
- Fines may be reduced for voluntary disclosure
- Statute of limitations: Generally 3 years (7 years for fraud)
How to Catch Up
Step 1: Calculate What You Owe
Go through your historical transactions and calculate TOB for each period.
Step 2: File via MyMinfin
Submit declarations for each missed period separately.
Step 3: Pay with Reference
Pay each period's tax to account BE39 6792 0022 9319 with the correct reference.
Step 4: Document Everything
Keep records of all declarations and payments for future reference.
Pro Tips to Never Miss a Deadline
- Set calendar reminders for the 25th of each deadline month
- Batch your declarations: do them monthly even if you can wait
- Keep a buffer: aim to file 5 days before the deadline
How Belgian Tax Calculator Helps
Our platform:
- Tracks which periods have been declared
- Generates period-specific reports for filing
- Calculates running totals so you're never surprised
Start your free trial to simplify your TOB compliance.