{"id":75072,"date":"2025-09-24T10:53:14","date_gmt":"2025-09-24T08:53:14","guid":{"rendered":"https:\/\/hellotax.com\/blog\/?p=75072"},"modified":"2025-10-07T13:19:59","modified_gmt":"2025-10-07T11:19:59","slug":"belgium-vat-chain-postponed-2025","status":"publish","type":"post","link":"https:\/\/hellotax.com\/blog\/belgium-vat-chain-postponed-2025\/","title":{"rendered":"Belgium VAT Chain Postponed: What Online Sellers Need to Know in 2025"},"content":{"rendered":"<p data-start=\"215\" data-end=\"426\">\u26a0\ufe0f <strong data-start=\"218\" data-end=\"244\">Update September 2025:<\/strong> The Belgium VAT chain reform has been postponed, affecting VAT payments, refunds, and compliance deadlines for sellers in 2025.<\/p>\n<p data-start=\"215\" data-end=\"426\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-75287\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/09\/Belgium-1.png\" alt=\"Belgium VAT Chain\" width=\"1200\" height=\"600\" srcset=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/09\/Belgium-1.png 1200w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/09\/Belgium-1-300x150.png 300w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/09\/Belgium-1-1024x512.png 1024w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/09\/Belgium-1-768x384.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p data-start=\"215\" data-end=\"426\">\u2139\ufe0f <strong data-start=\"129\" data-end=\"138\">Note:<\/strong> In this article, \u201cVAT Chain\u201d refers to Belgium\u2019s planned reform of VAT payments and refunds. \u201cITAA\u201d is the Belgian Institute for Tax Advisors and Accountants, which works with the tax authorities on implementing changes. The \u201choliday extension\u201d is Belgium\u2019s long-standing practice of giving extra time to submit VAT returns during July\u2013August, which may end in 2026.<\/p>\n<h2 data-start=\"428\" data-end=\"468\">Why Belgium Postponed the VAT Chain<\/h2>\n<p data-start=\"470\" data-end=\"722\">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.<\/p>\n<p data-start=\"724\" data-end=\"1093\">However, businesses and accountants raised concerns about the <strong data-start=\"786\" data-end=\"812\">operational complexity<\/strong> 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 <strong data-start=\"984\" data-end=\"1009\">mandatory e-invoicing<\/strong>, already confirmed as part of the EU\u2019s <strong data-start=\"1049\" data-end=\"1082\">VAT in the Digital Age (ViDA)<\/strong> package.<\/p>\n<p data-start=\"1095\" data-end=\"1214\">\ud83d\udc49 Until further notice, <strong data-start=\"1120\" data-end=\"1211\">all VAT payments must continue to be made to the existing account (BE22 6792 0030 0047)<\/strong>.<\/p>\n<h2 data-start=\"1216\" data-end=\"1240\">Key Changes on Hold<\/h2>\n<p data-start=\"1242\" data-end=\"1311\">The following elements of the VAT chain reform have been suspended:<\/p>\n<ul data-start=\"1313\" data-end=\"1622\">\n<li data-start=\"1313\" data-end=\"1372\">\n<p data-start=\"1315\" data-end=\"1372\">Activation of the new VAT account (<em data-start=\"1350\" data-end=\"1369\">compte-provisions<\/em>)<\/p>\n<\/li>\n<li data-start=\"1373\" data-end=\"1411\">\n<p data-start=\"1375\" data-end=\"1411\">VAT refunds through the new system<\/p>\n<\/li>\n<li data-start=\"1412\" data-end=\"1484\">\n<p data-start=\"1414\" data-end=\"1484\">Application of new late payment rules (automatic interest and fines): already applicable since 1 January 2025, with tolerances only until 1 October 2025<\/p>\n<\/li>\n<li data-start=\"1485\" data-end=\"1539\">\n<p data-start=\"1487\" data-end=\"1539\">Introduction of new VAT bank accounts for payments<\/p>\n<\/li>\n<li data-start=\"1540\" data-end=\"1622\">\n<p data-start=\"1542\" data-end=\"1622\">Launch of the direct debit system for VAT (initially planned for January 2026)<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"88\" data-end=\"160\">\ud83d\udc49 For official updates, you can consult the <strong data-start=\"133\" data-end=\"149\">SPF Finances<\/strong> website. There you will find the latest updates on VAT rules, deadlines, and announcements about the VAT Chain reform:<\/p>\n<ul data-start=\"162\" data-end=\"659\">\n<li data-start=\"162\" data-end=\"315\">\n<p data-start=\"164\" data-end=\"315\"><a class=\"decorated-link\" href=\"https:\/\/finances.belgium.be\/fr\/Actualites\/report-chaine-tva-08-2025?utm_source=chatgpt.com\" target=\"_new\" rel=\"noopener\" data-start=\"164\" data-end=\"313\">Report on the postponement of the VAT Chain reform (SPF Finances, August 2025)<\/a><\/p>\n<\/li>\n<li data-start=\"316\" data-end=\"504\">\n<p data-start=\"318\" data-end=\"504\"><a class=\"decorated-link\" href=\"https:\/\/finance.belgium.be\/sites\/default\/files\/downloads\/nouvelle-chaine-tva-20250131.pdf?utm_source=chatgpt.com\" target=\"_new\" rel=\"noopener\" data-start=\"318\" data-end=\"502\">Brochure with 2025 VAT Chain rules and deadlines (PDF, SPF Finances)<\/a><\/p>\n<\/li>\n<li data-start=\"505\" data-end=\"659\">\n<p data-start=\"507\" data-end=\"659\"><a class=\"decorated-link\" href=\"https:\/\/finances.belgium.be\/fr\/entreprises\/tva\/paiement-remboursement\/paiement?utm_source=chatgpt.com\" target=\"_new\" rel=\"noopener\" data-start=\"507\" data-end=\"657\">Payment instructions and current IBAN for VAT<\/a><\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"1624\" data-end=\"1652\">Impact on VAT Deadlines<\/h2>\n<ul>\n<li data-start=\"135\" data-end=\"337\">\n<p data-start=\"137\" data-end=\"337\"><strong data-start=\"137\" data-end=\"162\">Quarterly VAT filers:<\/strong> 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).<\/p>\n<\/li>\n<li data-start=\"338\" data-end=\"427\">\n<p data-start=\"340\" data-end=\"427\"><strong data-start=\"340\" data-end=\"363\">Monthly VAT filers:<\/strong> Deadlines remain unchanged \u2014 the 20th of the following month.<\/p>\n<\/li>\n<li data-start=\"428\" data-end=\"611\">\n<p data-start=\"430\" data-end=\"611\"><strong data-start=\"430\" data-end=\"468\">No more weekend or holiday shifts:<\/strong> For quarterly filers, if a deadline falls on a Saturday, Sunday, or bank holiday, it no longer automatically moves to the next business day.<\/p>\n<\/li>\n<li data-start=\"612\" data-end=\"702\">\n<p data-start=\"614\" data-end=\"702\">\u26a0\ufe0f <strong data-start=\"617\" data-end=\"700\">From 2026, the \u201choliday extension\u201d for summer returns may also be discontinued.<\/strong><\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"2173\" data-end=\"2200\">Substitute VAT Returns<\/h2>\n<p data-start=\"2202\" data-end=\"2251\">Belgium is tightening rules for missed filings:<\/p>\n<ul data-start=\"2253\" data-end=\"2647\">\n<li data-start=\"2253\" data-end=\"2457\">\n<p data-start=\"2255\" data-end=\"2457\">If you miss a return deadline, the tax office will issue a <strong data-start=\"2314\" data-end=\"2339\">substitute VAT return<\/strong> three months later, estimating your liability based on the highest VAT amounts declared in the previous 12 periods.<\/p>\n<\/li>\n<li data-start=\"2458\" data-end=\"2520\">\n<p data-start=\"2460\" data-end=\"2520\">You\u2019ll then have <strong data-start=\"2477\" data-end=\"2490\">one month<\/strong> to file the correct return.<\/p>\n<\/li>\n<li data-start=\"2521\" data-end=\"2647\">\n<p data-start=\"2523\" data-end=\"2647\">If you miss this second deadline, the substitute return becomes final, with <strong data-start=\"2599\" data-end=\"2644\">added penalties and late payment interest<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"2649\" data-end=\"2684\">Refunds Process \u2013 Also On Hold<\/h2>\n<p data-start=\"91\" data-end=\"201\">The reform also included significant changes to refunds, now postponed:<\/p>\n<ul data-start=\"203\" data-end=\"346\">\n<li data-start=\"203\" data-end=\"346\">\n<p data-start=\"205\" data-end=\"346\">Refund requests would only cover the credit from the current return, while carry-over credits would need to be requested separately online.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"348\" data-end=\"408\">For now, the existing VAT refund process remains in place.<\/p>\n<h2 data-start=\"3144\" data-end=\"3171\">What Sellers Should Do<\/h2>\n<p data-start=\"3173\" data-end=\"3307\">If you sell on <strong data-start=\"3188\" data-end=\"3233\">Amazon, eBay, Shopify, or other platforms<\/strong> and manage VAT in Belgium, here\u2019s what this postponement means for you:<\/p>\n<ol data-start=\"3309\" data-end=\"3735\">\n<li data-start=\"3309\" data-end=\"3381\">\n<p data-start=\"3312\" data-end=\"3381\"><strong data-start=\"3312\" data-end=\"3356\">Keep paying VAT into the current account<\/strong> (BE22 6792 0030 0047).<\/p>\n<\/li>\n<li data-start=\"3382\" data-end=\"3469\">\n<p data-start=\"3385\" data-end=\"3469\"><strong data-start=\"3385\" data-end=\"3431\">Do not adjust invoicing or ERP systems yet<\/strong> to reflect the new account numbers.<\/p>\n<\/li>\n<li data-start=\"3470\" data-end=\"3538\">\n<p data-start=\"3473\" data-end=\"3538\"><strong data-start=\"3473\" data-end=\"3502\">Monitor deadlines closely<\/strong>\u2014especially if you file quarterly.<\/p>\n<\/li>\n<li data-start=\"3539\" data-end=\"3613\">\n<p data-start=\"3542\" data-end=\"3613\"><strong data-start=\"3542\" data-end=\"3579\">Plan ahead for substitute returns<\/strong> by ensuring timely VAT filings.<\/p>\n<\/li>\n<li data-start=\"3614\" data-end=\"3735\">\n<p data-start=\"3617\" data-end=\"3735\"><strong data-start=\"3617\" data-end=\"3657\">Stay informed about the new timeline<\/strong>: The Belgian Ministry of Finance will announce revised dates later in 2025.<\/p>\n<\/li>\n<\/ol>\n<div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div>\n<h2 data-start=\"3737\" data-end=\"3778\">How hellotax Supports Online Sellers<\/h2>\n<p data-start=\"3780\" data-end=\"3927\">Managing VAT in Belgium and across the EU can be complex\u2014especially when rules change. At <strong data-start=\"3870\" data-end=\"3882\">hellotax<\/strong>, we help Amazon and e-commerce sellers by:<\/p>\n<p data-start=\"3929\" data-end=\"4172\">\u2714\ufe0f Automating VAT filings and OSS reports across Europe<br data-start=\"3984\" data-end=\"3987\" \/>\u2714\ufe0f Ensuring compliance with changing deadlines and rules<br data-start=\"4097\" data-end=\"4100\" \/>\u2714\ufe0f Providing a central dashboard to track all obligations in real time<\/p>\n<p data-start=\"3929\" data-end=\"4172\">Please note that we don&#8217;t offer fiscal representation in Belgium at the moment. Contact us to determine if this applies to you.<\/p>\n<p data-start=\"4174\" data-end=\"4294\">\ud83d\ude80 With <a href=\"https:\/\/hellotax.com\/\">hellotax<\/a>, you don\u2019t need to worry about postponed reforms or unexpected VAT rule changes\u2014we handle it for you.<\/p>\n<p data-start=\"4296\" data-end=\"4403\">\ud83d\udc49 <strong data-start=\"4299\" data-end=\"4401\">Book a <a href=\"https:\/\/hellotax.com\/contact-us?button=blog\">free consultation today<\/a> and secure stress-free VAT compliance in Belgium and across Europe.<\/strong><\/p>\n<p data-start=\"4296\" data-end=\"4403\">\ud83d\udca1 <strong data-start=\"127\" data-end=\"202\">Looking for a step-by-step guide on how to register for VAT in Belgium?<\/strong> Check out our detailed article on <a class=\"decorated-link\" href=\"https:\/\/hellotax.com\/blog\/vat-registration-in-belgium?utm_source=chatgpt.com\" target=\"_new\" rel=\"noopener\" data-start=\"237\" data-end=\"321\">VAT registration in Belgium<\/a>, where we explain the process, required documents, and timelines to help online sellers stay compliant.<\/p>\n<hr data-start=\"4405\" data-end=\"4408\" \/>\n<h3 data-start=\"4410\" data-end=\"4428\">Key Takeaway<\/h3>\n<p data-start=\"4429\" data-end=\"4742\">Belgium\u2019s 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\u2014and automated support from providers like <a href=\"https:\/\/hellotax.com\/\"><strong data-start=\"4727\" data-end=\"4739\">hellotax<\/strong><\/a>.<\/p>\n<hr data-start=\"4744\" data-end=\"4747\" \/>\n<p data-start=\"4749\" data-end=\"4768\">\n","protected":false},"excerpt":{"rendered":"<p>\u26a0\ufe0f Update September 2025: The Belgium VAT chain reform has been postponed, affecting VAT payments, refunds, and compliance deadlines for sellers in 2025. \u2139\ufe0f Note: In this article, \u201cVAT Chain\u201d refers to Belgium\u2019s planned reform of VAT payments and refunds. \u201cITAA\u201d is the Belgian Institute for Tax Advisors and Accountants, which works with the tax [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":75287,"parent":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_lmt_disableupdate":"no","_lmt_disable":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[5593],"tags":[5638],"class_list":{"0":"post-75072","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-vat-compliance","8":"tag-vat-in-belgium","9":"entry"},"acf":[],"modified_by":"Brenda Varela","_links":{"self":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/75072","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/users\/27"}],"replies":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/comments?post=75072"}],"version-history":[{"count":0,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/75072\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media\/75287"}],"wp:attachment":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media?parent=75072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/categories?post=75072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/tags?post=75072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}