Gradual roll-out of renewed VAT chain in 2025

Update August 2025

The regulations governing the VAT chain are undergoing significant changes that were originally planned for 2025. However, the Belgian VAT administration, in consultation with the Belgian Institute for Tax Advisers and Accountants, has decided to postpone the introduction of the revised VAT chain. This postponement is a strategic decision taken to ensure a smooth transition to the new system.

1.    Overview of key changes and rollout:

 

The planned postponement of the revised VAT chain affects the previously announced changes.

Below is a summary of the changes, taking into account the new postponement:
  • Extension of filing deadlines (1 January 2025): The filing deadline for the periodic VAT return (as well as payment) and the intra-Community Sales Listing for quarterly taxable persons will be extended to the 25th day of the month following the quarterly period.
  • Abolition of the corrective/revised VAT return (1 January 2025): Corrective/revised VAT returns can no longer be filed after the statutory filing deadline. Corrections must be included in the next VAT return.
  • Response time on the request for information (1 January 2025): A response to a request for information from the VAT administration must be provided within a period of one month. This deadline can be extended or shortened (10 days in the case of a VAT refund audit) for legitimate reasons or if the rights of the Treasury are at risk.
  • Substitute VAT return (1 January 2025): If a periodic VAT return is not submitted within three months after the taxable period, the VAT administration will propose a substitute VAT return. In this substitute VAT return the VAT administration will calculate the VAT amount due based on the highest VAT amount due of the previous 12 months, with EUR 2,100 as a minimum. Upon receipt of the substitute VAT return, the taxpayer has one month to correct the substitute VAT return by filing the correct VAT return for that specific period. If the substitute VAT return is not corrected/filed in time, the taxpayer can only take further actions via an administrative appeal, or a legal claim to be filed via court.
  • Penalty policy on late or non-filing/payment (1 January 2025): New and stricter proportional and non-proportional fines will be imposed for late or non-filing/payment of VAT returns. Current administrative tolerances have been abolished.
  • VAT refund procedure (already amended): one amendment to the VAT refund procedure that has already been implemented concerns the (standard) option to request a monthly VAT refund.
  • VAT refund procedure (postponed): The current VAT current account will be abolished. VAT credits can be reclaimed via the periodic VAT return for the amount shown in schedule 72 of the VAT return. If no refund has been requested, the VAT credit will be transferred to the new ‘Provision account’.
  • Changes to account numbers for VAT payments (postponement): Until further notice, the current account number (BE22 6792 0030 0047) will remain in use for the payment of periodic VAT returns. The new account number may not be used, even after October 1, 2025, as originally proposed.
  • New payment method for VAT via direct debit (postponement): This option should in principle have been available at the beginning of 2026, allowing taxpayers to have their VAT payments automatically debited from their bank accounts. However, we understand that this change is also being postponed.
 

2.    General attention points 


The postponement emphasizes the importance of careful preparation.

We note that from 2025 the VAT rules on fines and VAT audits  will become more strict. This implies that the VAT administration will focus on ensuring that the VAT obligations are respected and more intensive VAT audits will take place in case of non-compliance. Taxpayers are encouraged to adhere strictly to the new rules to avoid fines and other sanctions. Furthermore, there is a tightening of the rules for making corrections to submitted VAT returns, which means that VAT returns that have already been submitted cannot simply be corrected.

The extension granted once again demonstrates the importance of preparation and adaptation to the new regulations. It is advisable to adapt internal processes where necessary and to seek further professional advice if required.
 

Contact us 


Do you have questions on these new measures? Our VAT experts are available for further advice or assistance. Please email btw-tva@bdo.be or contact one of our VAT experts directly: