Belgien - Neues Rundschreiben zur Modernisierung der MwSt-Kette

A new circular was published in Belgium announcing the indefinite postponement of the modernisation of the VAT chain in Belgium. As a result the end of the transition period that was originally planned for 30th September 2025 has been postponed indefinitely. Taxpayers, should take a note of the below main points:

VAT account for payment:
Taxpayers should continue to make payment of their VAT liability to the existing bank account, as the new bank account will not be implemented at this time.

VAT refunds:
The full VAT refund can still be requested after October 2025 via a periodic VAT return. Initially it was planned that from October 2025, taxpayer would only be able to request a credit generated from the current period while submitting VAT return with any credit carried forward having to be requested online via the taxpayer’s online account.