Belgium Postpones Remaining VAT Chain Modernisation Rules to Focus on Electronic Invoicing Transition

• Belgium postponed the implementation of remaining VAT chain modernization rules indefinitely.
• The delay allows taxpayers to prepare for electronic invoicing starting January 2026 and enables further testing by the tax administration.
• Some VAT chain measures were implemented in 2025, but others like the new VAT refund procedure and direct debit payment method are on hold.
• Key changes include extended filing deadlines, abolition of corrected VAT returns, and stricter penalties for late or non-filing.
• The new bank account number for VAT payments and the direct debit method will not be used as planned.

Source: bdo.global

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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