Changes Belgian VAT compliance 2025

The Belgian VAT return must currently be submitted no later than the 20th of the month. This applies to both monthly and quarterly VAT returns. Starting January 2025, the deadline for quarterly VAT declarations will shift to the 25th of the month (monthly declarations remain unchanged).

Substitute VAT Returns

If the VAT return is not submitted on time, the Belgian Administration will draw up a substitute VAT return (‘proposal’) after 3 months of the VAT reporting period. This replacement VAT return will be based on the highest VAT amount due from the VAT returns submitted in the past 12 months (with a minimum of €2,100). Taxpayers will then have 1 month to submit a correct VAT return for the specific period. If no action is taken, the proposal becomes the final VAT return.

Refund of VAT

VAT can currently be reclaimed in Belgium via the periodic return. From January 2025, refunds will only apply to the credit shown on the relevant VAT return itself, provided all VAT returns for the preceding six months have been submitted. VAT credits from earlier declarations can be reclaimed through a special procedure via a provision account in MyMinfin. This account can also offset any outstanding debts with the Administration. Monthly declarants may continue to request refunds monthly, without needing a special permit.

Direct debit

From 2025, VAT debts can also be paid by direct debit.

Need help?

We can prepare these VAT returns for you and will be more than happy to help you. Contact us today to take the hassle out of VAT management.