The Belgian VAT chain modernisation project, first announced in 2024 and postponed twice, has now been pushed back indefinitely.
With Circular 2025/C/62, the government has effectively shelved the reforms, leaving the transitional rules in place.
See more in our Belgian VAT guide.
On 1 October 2025, the Ministry of Finance published Circular 2025/C/62, confirming that the transition period will continue beyond its original end date of 30 September 2025, and that the planned reforms are on hold until further notice.
This represents a major departure from the measures gazetted on 23 October 2024, which were scheduled for January 2024, then postponed to January 2025.
Key Points from the October 2025 Circular
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Indefinite Extension of Transition
The transition period is extended without a fixed end date, to allow accountants, advisers, and businesses more time to adapt and to ensure proper technical testing.
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Payment rules unchanged
Taxpayers must continue using:
- Account number: BE22 6792 0030 0047
- Structured communication: provided with the VAT return submission
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Refund Requests – Transitional Scope Continues
Refunds of all accumulated VAT credits (including advance payments and unallocated payments) remain possible.
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Administrative Tolerances Extended
- Deadlines extended to the next working day if falling on a weekend/public holiday (permanent for monthly filers only after transition ends).
- No penalties for late filing if returns are submitted by the 10th day of the second month following the reporting period.
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End Date Still Unknown
The termination of the transition period will be announced on the FOD Financiën website in due course.
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