The Belgian government proposes to modernize the system of periodic VAT returns and the enforcement of VAT debts. In that context, it proposed a draft law that incorporates changes to the current VAT Act concerning the processing of periodic VAT returns, incl. measures for non-filers, as well as a simplification of the system of  VAT debts and credits. We share more information about the concrete plans when these become available. For the press release of the government, see here: Hervorming van de btw-ketting | News.belgium / Réforme de la chaîne TVA | News.belgium