- Changes to VAT Return Deadlines: Starting January 1, 2025, VAT return deadlines for quarterly taxpayers will be extended to the 25th day of the following month, while monthly taxpayers must continue to submit returns by the 20th. Additionally, due dates will no longer shift to the next working day if they fall on a weekend or holiday, with a transition period until May 1, 2025.
- Revised VAT Refund Processes: Effective January 2025, taxpayers requesting VAT refunds will only be able to claim credits generated from the current period on their returns. Carry forward credits from previous periods can only be requested online, and refunds can be claimed monthly without prior authorization from tax authorities, contingent upon timely submission of VAT returns.
- New Bank Accounts for VAT Payments: Beginning October 1, 2025, the Belgian tax authorities will implement new bank accounts for VAT payments based on the type of VAT debt. Taxpayers will transition to these new accounts, with payments made to old accounts after this date automatically redirected to the new ones. A direct debit option for VAT payments will also be introduced in early 2026.
Source Marosa
