Belgium has enacted a VAT bill introducing changes to the use of the VAT number, VAT adjustment periods, VAT compliance procedures and VAT refunds (Official Gazette No. 2026001291 of 20 February 2026).
VAT Number
Suppliers are no longer required to report a Belgian VAT number for supplies rendered in Belgium but performed exclusively for an establishment located outside Belgium. Reporting is required only where the taxable person is established in Belgium.
VAT Adjustment Periods
- Intangible assets and similar services: 15 years
- Rented buildings (including land and related services): 25 years
Business assets include tangible assets and property rights, but exclude packaging, small equipment, small tools and office supplies.
VAT Chain (Substitute Returns)
If a VAT return is not filed on time, the authorities may issue a substitute return based on the highest VAT due in the preceding 12 months (minimum EUR 2,100). The taxpayer has one month to file the return; otherwise, the substitute return becomes final.
VAT Refunds
VAT must be refunded within 3 months, provided all VAT returns for the preceding 6 months were filed on time. Refunds are offset against outstanding tax debts. Interest is not payable in specific cases, including incomplete information or refunds linked to penalty reductions.
Source fgov.be
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