Belgium: changes to VAT returns and claims for VAT refunds

The Belgian Finance Act for 2025 provides for the following changes:

• 1°) Filing deadlines :
  • For quarterly depositors, the deadline moves from the 20th to the 25th day of the month following the period concerned.
  • For monthly depositors, the deadline remains unchanged at the 20th day.
• 2°) Payment terms :
  • For quarterly filers, VAT will also have to be paid by the 25th day of the following month, instead of the previous 20th day.
  • For monthly depositors, the payment deadline remains the 20th day.
  • 3°) Periodic corrective declarations: From January 1, 2025, it will no longer be possible to file a periodic corrective declaration after the legal deadline. Any material error discovered after this date will have to be corrected in the next declaration.
  • 4°) Enquiries: a new rule imposes a one-month response time to VAT inquiries, with a reduction to 10 days if the Treasury’s rights are at risk or as part of a VAT credit control.
  • 5°) Introduction of substitute declarations: if a periodic VAT declaration is not filed within three months of the declaration period, a proposal for a substitute declaration will be drawn up and notified by registered mail. This proposal will indicate the period concerned, the amount of VAT due, and the legal basis used for this calculation.

6°) Concerning penalties: fines related to the periodic VAT return will be modified as follows:

1. Fine for late filing: 100 euros per month of delay, up to a maximum of 500 euros. This fine applies for a maximum delay of 5 months or between the proposal for a substitution declaration and its validation.
2. Fine for failure to file:

• 500 for the first offence ;
• 250 for the second ;
• 500 for the third ;
• 000 for each subsequent offence. The amount is determined on the basis of similar offences committed over the previous four years.

1. Fine for non-payment:

• 5% of the tax due for a return filed on time ;
• 10% for late filing ;
• 15% for a definitive declaration of substitution.

These new rules are designed to reinforce VAT compliance. 7°) The VAT provision account replaces the current account, offering greater flexibility while retaining certain similarities with the latter. Unlike the current account, amounts due and credits requested for reimbursement are not recorded in the provision account. The current account will remain accessible until May 1, 2025, after which assets will be managed exclusively via the provision account, making the current account inaccessible.

8°) Concerning VAT refund claims

From 2025 onwards, when making the periodic VAT return, it’s crucial to comply with certain rules in order to claim a refund. Here are the essential points:

1. Amount limitation: The amount claimed must correspond to the credit indicated on the declaration.
2. Repayment conditions: The credit cannot be repaid if it is used to pay debts or if deductions are imposed by creditors. A new hold may also apply if you fail to respond to a request for information within the required time.
3. Refund terms:

• For quarterly depositors, the refund will be made no later than three months after the reporting period.
• For monthly depositors, this period will be reduced to two months, and the authorization of monthly repayments will be abolished.

1. Conditions to be met:

• The declaration must be filed on time.
• Declarations for the previous six months must also be up to date.
• The credit must be at least 50 euros.
• A valid bank account number must be provided in good time.