- Implementation of the VAT provision account in Belgium has been postponed until further notice.
- The delay allows taxpayers and advisors time to prepare and focus on electronic invoicing starting 1 January 2026.
- Current and special VAT accounts will remain in place after 1 October 2025.
- A new start date for the provision account has not been announced.
- Taxpayers can request a full refund of VAT credit by ticking the refund box in the periodic return.
- The current account number BE22 6792 0030 0047 should continue to be used.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Belgium"
- Belgium Postpones VAT Chain Rollout, Extends Time for E-Invoicing Implementation
- Belgium Delays VAT Provision Account Introduction; No New Date Announced Yet
- Belgium Mandates B2B E-Invoicing from 2026, Introduces Penalties for Non-Compliance
- VAT Consult – Up to Date with VAT – 4 sessions in Belgium
- VAT Chain Implementation Deferred: Ensuring Sector Readiness and Stability
