Belgium: Modernization of VAT rules

Gradual implementation, with transition period until October 1, 2025

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February 13, 2025

Guidance (Circular 2025/C/6) released on January 27, 2025, modernizes the value added tax (VAT) rules in various ways by updating VAT compliance, refund processes, and procedural rules.

The main changes include new submission and payment deadlines for periodic and special VAT returns, rules for correcting periodic VAT returns, and adjusted penalties to enhance compliance. Additionally, the VAT current account and special account will be repealed and replaced by a VAT provision account.

A transition period is set until October 1, 2025, for the gradual implementation of these new rules.

Read a February 2025 report prepared by the KPMG member firm in Belgium

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