Global Daily Tax News, Belgium Extends VAT Chain Reform Transitional Reliefs, (Oct 9, 2025)

Belgium's tax agency has announced the extension of a series of transitional measures connected with the indefinite postponement of the "VAT chain" reforms.

The reforms were due to be implemented over two years, starting from January 1, 2025, but ong ...

Belgium's tax agency has announced the extension of a series of transitional measures connected with the indefinite postponement of the "VAT chain" reforms.

The reforms were due to be implemented over two years, starting from January 1, 2025, but ongoing implementation was delayed indefinitely in August 2025 on account of the burden on taxpayers and agents already on account of the introduction of electronic invoicing obligations.

The tax agency has issued a new statement confirming rules for taxpayers from October 1, 2025, including in relation to VAT payment deadlines and refund rules.

Among other things, the tax agency has confirmed that the new account number for VAT payments should not be used; taxpayers should use the existing account number of the Brussels VAT Revenue Agency (BE22 6792 0030 0047).

Further, the tax agency has confirmed it will continue to offer taxpayers a concession enabling them to claim excess tax credits.

Finally, anticipating that the current postponement may not end before the next holiday period, the tax agency has confirmed that certain deadlines will be postponed as follows:

The deadline for filing the periodic VAT return and paying the tax due for quarterly filers will be postponed to the first following business day, when the 25th day of the month following the reporting period falls on a Saturday, Sunday, or a statutory holiday;
The deadline for filing the periodic VAT return and paying the tax due for monthly filers will be postponed to the first following business day, when the 20th day of the month following the reporting period falls on a Saturday, Sunday, or public holiday; and
The penalty for late filing of the periodic VAT return will not be imposed if the periodic VAT return is filed no later than the 10th day of the second month following the reporting period, until further notice.

Global Daily Tax News, Belgium Extends VAT Chain Reform Transitional Reliefs, (Oct 9, 2025)

Belgium's tax agency has announced the extension of a series of transitional measures connected with the indefinite postponement of the "VAT chain" reforms.

The reforms were due to be implemented over two years, starting from January 1, 2025, but ong ...

Belgium's tax agency has announced the extension of a series of transitional measures connected with the indefinite postponement of the "VAT chain" reforms.

The tax agency has issued a new statement confirming rules for taxpayers from October 1, 2025, including in relation to VAT payment deadlines and refund rules.

Further, the tax agency has confirmed it will continue to offer taxpayers a concession enabling them to claim excess tax credits.

Finally, anticipating that the current postponement may not end before the next holiday period, the tax agency has confirmed that certain deadlines will be postponed as follows:

The deadline for filing the periodic VAT return and paying the tax due for quarterly filers will be postponed to the first following business day, when the 25th day of the month following the reporting period falls on a Saturday, Sunday, or a statutory holiday;
The deadline for filing the periodic VAT return and paying the tax due for monthly filers will be postponed to the first following business day, when the 20th day of the month following the reporting period falls on a Saturday, Sunday, or public holiday; and
The penalty for late filing of the periodic VAT return will not be imposed if the periodic VAT return is filed no later than the 10th day of the second month following the reporting period, until further notice.