The final stage of the renewed VAT chain was originally scheduled to take effect on 1 October 2025. The tax authorities have now decided to postpone it once again, without setting a new date. But what does this mean for you as an entrepreneur? We asked our VAT experts.
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The final stage of the renewed VAT chain was originally scheduled to take effect on 1 October 2025. The tax authorities have now decided to postpone it once again, without setting a new date. But what does this mean for you as an entrepreneur? We asked our VAT experts.
The VAT chain encompasses all the rules and procedures relating to the filing of VAT returns, the transfer of VAT due, audits and the refund of credits. The new rules were initially meant to come into force on 1 January 2025, with a transition period running until 1 October 2025. During that period, the final stage of the reform would have been introduced: the abolition of the current account, the introduction of a provision account and a reform of VAT refunds.
This final stage has now once again been postponed. It’s important to note that the other parts of the VAT chain – such as extended deadlines for quarterly returns, fines, the regularisation procedure and the substitute return – remain in force and are already applicable.
According to the Belgian tax authorities, it is a strategic decision aimed at ensuring a smoother transition to the new system.
Preparation time for entrepreneurs and professionals
The VAT chain has a significant impact on day-to-day operations. The extra time allows businesses to prepare thoroughly.
Focus on e-invoicing
From 2026, electronic invoicing will become mandatory in Belgium. This reform alone represents a major shift. To avoid overburdening businesses, the tax authorities want to prevent both reforms being introduced at the same time.
Technical and functional testing
The additional time will also be used to test the VAT chain extensively and to resolve any teething troubles.
New timeline
A revised and more realistic timeline will be planned and once available, it will be widely communicated.
Account number for VAT payments
Important: the existing account number BE22 6792 0030 0047 will remain valid for now. The new account number that was announced earlier must not be used, not even after 1 October 2025.
This postponement is not a reason to sit back. On the contrary:
It’s an opportunity to review your processes and collaboration with your accountant.
You can use the coming period to prepare for the transition to electronic invoicing.
It pays to keep an eye on further updates from the government and the ITAA so you will know about the next steps in good time.
The offices of PIA Group and the experts at PIA Advisory consider it crucial to translate every regulatory change into clear, practical guidance. They are ready to assist you wherever needed. Don’t hesitate to get in touch with your questions or if things are unclear. We’re happy to help.
