News article

VAT chain Belgium: extension of the transitional period for certain measures due to postponement of further implementation

On 26 August 2025, the tax authorities announced that the further implementation of the VAT chain (such as the introduction of the VAT provision account, the abolition of the VAT current account, and the use of a new account number for regular VAT payments), scheduled for 1 October 2025, has been postponed until further notice.
The tax authorities have now also published a circular providing some clarifications on the consequences of this postponement.

In its circular 2025/C/6 of 27 January 2025, the tax authorities had provided for a transitional period until 30 September 2025 for certain elements of the new VAT chain. Due to the indefinite postponement of the measures yet to be implemented, that transitional period has now also been extended indefinitely.

As long as this transitional period applies:

• regular VAT payments must continue to be made to account BE22 6792 0030 0047 – “VAT receipts”, using the structured communication indicated by the administration on the receipt of the submitted periodic VAT return;
• refund requests in the VAT return regarding the VAT credit concern the full VAT credit (and not only the credit arising from the relevant return – meaning that even in a return with a payable VAT balance, a refund may be requested of an outstanding VAT credit);
• the holiday scheme remains in place – including in 2026 if the holiday period falls before the end date of the transitional period;
• for both quarterly and monthly filers, submission and payment may be postponed until the next working day if the statutory deadline falls on a Saturday, Sunday or public holiday – once the transitional period ends, this extension will only be allowed for monthly filers;
• no fine will be imposed for late submission of a VAT return, provided it is submitted by the 10th day of the second month following the return period.

The tax authorities will communicate on their website when the transitional period ends.

Circular 2025/C/62, 1 October 2025