Belgium Postpones VAT Chain Reform and Eases Reporting for Mixed and Partial Taxpayers

• The Belgian FPS Finance has postponed the VAT chain reform and related measures until further notice, allowing more time for preparation.
• The existing VAT payment bank account remains valid beyond October 2025; new procedures and accounts are delayed.
• Mixed and partial VAT taxpayers benefit from simplified and extended reporting deadlines for input VAT breakdowns in 2025.
• SMEs using the actual use deduction method face even less administration: estimated figures become final, and reporting is abolished from 2026.
• The simplification applies only to the actual use deduction method; those using the general pro rata system must follow the traditional process.

Source: vandelanotte.be

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.

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