Effective Date: 1 October 2025
Type: Legislation
The Belgian VAT chain modernization project, first announced in 2024, has been postponed indefinitely according to Circular 2025/C/62 issued by the Ministry of Finance on 1 October 2025. The transition period will continue without a fixed end date, allowing businesses and accountants more time to adapt and test systems. Payment procedures and refund rules remain unchanged, with the same bank account details and structured communication requirements. Administrative tolerances are extended, for example, deadlines falling on weekends are moved to the next working day, and no penalties apply if returns are submitted within the new grace period. The final end date of the transition period will be announced later on the official FOD Financiën website.
To keep updated on news, visit our Tax Technology Alerts.
Don’t miss our most recent updates and articles; follow us on LinkedIn.
Find out more about our Transfer Pricing Services.
