Belgium: Indefinite postponement of modernization of VAT rules

Transitional measures will remain effective until further notice.

Circular 2025/C/62 (published October 1, 2025) announces the indefinite postponement of the modernization of the value added tax (VAT) chain in Belgium (read TaxNewsFlash) and states that transitional measures will remain in force until further notice.

Key points include:

Indefinite Extension: The planned end date for the transition period (originally September 30, 2025) is postponed until further notice. This is to give professionals (such as accountants and tax advisors) sufficient time to adapt to the new VAT chain system and to allow for thorough technical and functional testing.
Payment Modalities: Due to the indefinite extension of the transition period, the payment terms that were initially applicable until September 30, 2025, will continue to apply. This means that taxpayers should continue to use account number BE22 6792 0030 0047 for payment of the VAT due and must use the structured communication provided on the receipt of the submitted VAT return.
Scope of Refund Requests: The transitional measure allowing for the refund of all accumulated VAT credits (including advance payments and unallocated payments) via the VAT return will also remain in effect after September 30, 2025.
Extension of Other Transitional Measures: The following measures also will continue to apply after September 30, 2025:
- The submission and payment date for monthly and quarterly filers will be extended to the next working day if the 20th (monthly returns) or 25th (quarterly returns) falls on a weekend or public holiday. This rule will become permanent for monthly filers after the end of the transition period, but not for quarterly ones.
- No penalties for late submission will be imposed if the periodic VAT return is submitted by the 10th day of the second month following the return period. This rule will continue to apply until further notice (i.e., also for returns with a statutory submission deadline after September 30, 2025).
End of the Transition Period: The end of the transition period and the termination of the measures discussed in this circular will be announced on the website of the FOD Financiën.

Read an October 2025 report prepared by the KPMG member firm in Belgium

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.

Relevant Results

Sorry, there are no results matching your search.

Belgium: Indefinite postponement of modernization of VAT rules

Contact KPMG

Headline