New Belgian VAT Rules Effective from 1 January 2025
The Belgian VAT administration is implementing new VAT regulations from 1 January 2025, affecting filing deadlines, corrective procedures, penalties, refunds, and payment processes. These changes aim to streamline VAT processes, encourage timely compliance, and update procedures for refunds and payments.
See more in our Belgium VAT country guide. Preparing and filing Belgian returns can be complex, which is why our VAT Filer product, which comes with full Belgian legislative audit of all reported transactions is ideal to ensure accurate and timely reporting
1. Submission and Payment Deadlines
- Quarterly VAT Returns: Filing deadlines extend from the 20th to the 25th of the month following the reporting period.
- Monthly VAT Returns: Deadlines remain the 20th, but existing tolerances (delays to the first working day or summer regime) will be removed from 1 May 2025.
- Temporary confirmed deadlines (e.g., for Q4 2024 filings) are provided until 1 May 2025.
2. Corrective and Substitute VAT Returns
- Corrective Returns: Post-deadline corrections must be included in the subsequent VAT return, as standalone corrective returns will no longer be accepted.
- Substitute VAT Returns:
- If a return is not submitted within three months of the deadline, authorities will issue a “substitute VAT return.”
- This will estimate VAT due based on prior filings (minimum €2,100).
- Filing a correct return within one month of receiving the substitute notice halts further enforcement.
3. Penalties
Revised fines will apply for non-compliance:
- Late Submissions: €100 per month (capped at €500).
- Non-Submission: €500 for the first infraction, escalating to €5,000 by the fourth infraction.
- Late or Non-Payment: Penalties range from 5% to 15% depending on the circumstances (e.g., delay or substitute returns).
4. VAT Refunds
Refund rules have been updated to simplify claims:
- Refunds are limited to amounts in box 72 of the VAT return.
- Refunds can be requested via any return without a monthly license.
- Processing times:
- Monthly returns: Refunds by the end of the second month.
- Quarterly returns: Refunds by the end of the third month.
- Refund eligibility conditions include timely filings, valid bank details, and a minimum refund amount of €50.
A VAT refund audit reduces response time for requests for information to ten days, with delays suspending payment.
5. VAT Provision Account
Starting 1 May 2025, VAT credits will transfer into a provision account:
- For monthly returns: By the end of the second month after the reporting period.
- For quarterly returns: By the end of the third month.
- Remaining credits can settle tax debts before transfer. Refunds can then be requested via the MyMinfin platform.
6. New VAT Payment Accounts and Direct Debit
From 1 May 2025, VAT payments will use dedicated bank accounts:
- General VAT Payments: Account BE41 6792 00036 4210.
- VAT Debts with Enforceable Titles: Account BE42 6792 0000 0054.
Starting in 2026, taxpayers can opt for direct debit payments to automate VAT obligations.
These new rules emphasize timely compliance and modernized refund and payment systems to enhance efficiency and transparency.
