Gradual roll-out of renewed VAT chain postponed

The Belgian VAT administration, in consultation with the the Belgian Institute for Tax Advisers and Accountants, has decided to postpone the introduction of the updated ‘VAT chain’. This will give professionals time to prepare properly for this transition and focus on the introduction of electronic invoicing on January 1, 2026. It will also give the administration the opportunity to thoroughly test the VAT chain. No new implementation date has yet been set.

As a result of this postponement, the new VAT refund procedure, the use of the new bank account number, and the new payment method via direct debit, among other things, will not yet come into effect for the time being. 

For more information, please refer to our detailed article at Gradual rollout of the renewed VAT chain in 2025 - BDO.