Belgium Announces the Postponement of The VAT Chain

Postponement of the Belgian VAT Chain Rollout

The Belgian tax authorities, in coordination with the ITAA, have officially postponed the launch of the new VAT chain system. This delay is intended to give professionals—particularly accountants and tax advisors—more time to adapt to the significant operational changes. The revised timeline is still being finalised and will be announced in due course. The postponement also allows the sector to focus on other priorities, including the rollout of mandatory e-invoicing.

Importantly, the new VAT account number will not come into use after 1 October 2025. Until further notice, all VAT payments must continue to be made to the existing account (BE22 6792 0030 0047).

As a result, the following key elements of the VAT chain reform are currently on hold:

• Activation of the new VAT account (compte-provisions)
• VAT refunds through the new system
• Application of new late payment rules (automatic interest and fines)
• Changes to the VAT payment bank account
• Introduction of the direct debit payment method (initially expected by January 2026)

Find here the official announce.

Quarterly VAT Return Deadlines in Belgium

Taxpayers who submit their VAT returns on a quarterly basis will be happy to know that they will have five additional days to submit their VAT return starting from 1 January 2025, as the quarterly VAT returns will be due by the 25th day of the following month. However, it is important to note that the deadline for monthly taxpayers remains unchanged, i.e., the submission and payment must be made by the 20th day of the following month.

The first reporting period impacted by the new extended deadline for submitting quarterly VAT returns will be the Q4 2024, with a submission deadline by the 25 January 2025. You can find the official tax calendar with all details.

Have a look at our overview for VAT due dates in Europe.

Additionally, Belgian due dates will no longer be moved to the following working day in case they fall on Saturday, Sunday or bank holiday for quarterly taxpayers.

Finally, the holidays deadline extension may no longer be applicable as of 2026.

Substitute VAT Returns in Belgium on Hold

In the event of a missed VAT return deadline, the Belgian tax authorities will send taxpayers an assessment of the VAT due, also known as a “substitute” VAT return, three months after the end of the reporting period. How do tax authorities calculate their VAT return assessment? The tax authorities will include proposed estimated amounts based on the highest amount of VAT due declared on the previous 12 VAT returns submitted prior to the reporting period in question.

Taxpayers must submit the final return for the missing period within one month after receiving the tax authorities’ assessment. If the new deadline is missed, the authorities will consider their proposal as final and it can only be contested via an official appeal or court proceedings. The VAT payment will be subject to additional late payment interest and possibly a penalty.

Have a look at our Belgian VAT manual.

New VAT Refund Process On Hold

Changes for the VAT refund process in Belgium were also announced. Currently, taxpayers may request the full pending refund amount via the VAT return, including the VAT credit accumulated and carried forward from previous periods.

However, the following changes (currently on hold) will impact the VAT refund process:

• When selecting to request a refund on the current VAT return, only the credit generated from that period can be requested.
• Carry forward credit amounts from previous periods will be able to be requested online via the taxpayers’ online account.
• Refunds will be able to be requested monthly without any previous authorization from the tax authorities.

Finally, the VAT return submission deadline must be strictly respected to be able to request a VAT refund in case the taxpayer is in a credit position in a reporting period. In this regard, once the Chain TVA rules are in place, the VAT reimbursement will only be allowed if the following conditions are met:

• The periodic return in which the refund is requested was filed on time according to the VAT calendar.
• The periodic VAT returns for the previous six months preceding were also filed on time.
• The VAT credit amounts to at least EUR 50.
• You have provided a bank account number correctly and on time.

VAT Payments in Belgium: New Bank Account On Hold

The Belgian tax authorities have announced new bank accounts to be used for VAT payments, with a progressive implementation starting 1 October 2025. However, following the latest announcement, the enter into force of the new bank account has been postponed until further notice. Therefore, the usual bank account for VAT payment shall continue to be used for the time being.

New bank accounts announced to be used once the new implementation timeline is confirmed:

• Account for Standard Payments: BE41 6792 0036 4210. Use this account for:
  • Funding your VAT provision account.
  • Regular VAT returns paid before the legal due date.
  • VAT returns paid after the due date, including late interest and fines—provided no enforcement order has been issued.
  • Settling replacement returns (déclarations de substitution) and related interest, again as long as there is no enforcement order from the Belgian tax authorities (SPF Finances).
• Account for Enforced Debts: BE42 6792 0000 0054. Use this account for:
  • Payments on VAT returns or replacement returns after an enforcement order (titre exécutoire) has been issued by SPF Finances.
  • All other VAT debts formally established by the authorities.

Direct Debit for VAT On Hold

The VAT Chain provisions included the introduction of a new method for VAT payments: direct debit (domiciliation bancaire). Once effective, this option will be activated or canceled through MyMinfin, where you will also monitor upcoming and completed withdrawals. All documentation related to your direct debit mandate will be accessible directly within the MyMinfin platform.

The direct debit payment method was expected to be available as of January 2026, however, this is on hold now.

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