Belgium VAT Chain Postponed: What Online Sellers Need to Know in 2025

⚠️ Update September 2025: The Belgium VAT chain reform has been postponed, affecting VAT payments, refunds, and compliance deadlines for sellers in 2025.

ℹ️ Note: In this article, “VAT Chain” refers to Belgium’s planned reform of VAT payments and refunds. “ITAA” is the Belgian Institute for Tax Advisors and Accountants, which works with the tax authorities on implementing changes. The “holiday extension” is Belgium’s long-standing practice of giving extra time to submit VAT returns during July–August, which may end in 2026.

Why Belgium Postponed the VAT Chain

The Belgian tax authorities, in coordination with the ITAA have delayed the implementation of the new VAT chain system. The reform aimed to modernize VAT compliance by introducing a dedicated VAT account, new refund rules, and a direct debit system.

However, businesses and accountants raised concerns about the operational complexity of these changes. The postponement gives professionals more time to adapt and allows authorities to finalize technical aspects, while focusing resources on the rollout of mandatory e-invoicing, already confirmed as part of the EU’s VAT in the Digital Age (ViDA) package.

👉 Until further notice, all VAT payments must continue to be made to the existing account (BE22 6792 0030 0047).

Key Changes on Hold

The following elements of the VAT chain reform have been suspended:

• Activation of the new VAT account (compte-provisions)

• VAT refunds through the new system

• Application of new late payment rules (automatic interest and fines): already applicable since 1 January 2025, with tolerances only until 1 October 2025

• Introduction of new VAT bank accounts for payments

• Launch of the direct debit system for VAT (initially planned for January 2026)

👉 For official updates, you can consult the SPF Finances website. There you will find the latest updates on VAT rules, deadlines, and announcements about the VAT Chain reform:

• Report on the postponement of the VAT Chain reform (SPF Finances, August 2025)

• Brochure with 2025 VAT Chain rules and deadlines (PDF, SPF Finances)

• Payment instructions and current IBAN for VAT

Impact on VAT Deadlines

• Quarterly VAT filers: From January 2025, quarterly VAT returns are due on the 25th of the following month (instead of the 20th). This applies starting with Q4 2024 returns (due 25 January 2025).

• Monthly VAT filers: Deadlines remain unchanged — the 20th of the following month.

• No more weekend or holiday shifts: For quarterly filers, if a deadline falls on a Saturday, Sunday, or bank holiday, it no longer automatically moves to the next business day.

• ⚠️ From 2026, the “holiday extension” for summer returns may also be discontinued.

Substitute VAT Returns

Belgium is tightening rules for missed filings:

• If you miss a return deadline, the tax office will issue a substitute VAT return three months later, estimating your liability based on the highest VAT amounts declared in the previous 12 periods.

• You’ll then have one month to file the correct return.

• If you miss this second deadline, the substitute return becomes final, with added penalties and late payment interest.

Refunds Process – Also On Hold

The reform also included significant changes to refunds, now postponed:

• Refund requests would only cover the credit from the current return, while carry-over credits would need to be requested separately online.

For now, the existing VAT refund process remains in place.

What Sellers Should Do

If you sell on Amazon, eBay, Shopify, or other platforms and manage VAT in Belgium, here’s what this postponement means for you:

1. Keep paying VAT into the current account (BE22 6792 0030 0047).

2. Do not adjust invoicing or ERP systems yet to reflect the new account numbers.

3. Monitor deadlines closely—especially if you file quarterly.

4. Plan ahead for substitute returns by ensuring timely VAT filings.

5. Stay informed about the new timeline: The Belgian Ministry of Finance will announce revised dates later in 2025.

How hellotax Supports Online Sellers

Managing VAT in Belgium and across the EU can be complex—especially when rules change. At hellotax, we help Amazon and e-commerce sellers by:

✔️ Automating VAT filings and OSS reports across Europe
✔️ Ensuring compliance with changing deadlines and rules
✔️ Providing a central dashboard to track all obligations in real time

Please note that we don’t offer fiscal representation in Belgium at the moment. Contact us to determine if this applies to you.

🚀 With hellotax, you don’t need to worry about postponed reforms or unexpected VAT rule changes—we handle it for you.

👉 Book a free consultation today and secure stress-free VAT compliance in Belgium and across Europe.

💡 Looking for a step-by-step guide on how to register for VAT in Belgium? Check out our detailed article on VAT registration in Belgium, where we explain the process, required documents, and timelines to help online sellers stay compliant.

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Key Takeaway

Belgium’s VAT chain reform is postponed, meaning sellers can keep using the existing system for VAT payments and refunds. But with substitute returns, tighter deadlines, and future e-invoicing reforms on the horizon, staying compliant requires preparation—and automated support from providers like hellotax.

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