Belgium – Postponement of the introduction of the VAT chain

As part of the “VAT chain” modernisation project, Belgium adjusted some of their procedural VAT rules from January 2025. Additional changes were due to be implemented from October 2025, however it has now been postponed with no new timeline provided. The postponement is to provide the Tax authorities the opportunity to do technical and functional tests and at the same time give time to businesses to focus on the introduction of electronic invoicing.
As a result, below changes are currently on hold:

VAT account for payment:
The new bank account for VAT payments will not be implemented from October 2025. Taxpayers should therefore continue to make payment of their VAT liability to the existing bank account until further notice.

VAT refunds:
The change in the VAT refund application process, whereby taxpayer will 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 has been postponed as well. The full VAT refund can therefore still be requested after October 2025 via a periodic VAT return.
Direct debit payment:
Introduction of the new payment method i.e. direct debit which was due to be available for activation and deactivation on the MyMinfin.