In 2025, there are quite a few changes in terms of VAT for the self-employed in Belgium. So what does this new ‘VAT chain’ have in store for you? We’ll walk you through the main changes!
The new VAT chain includes a series of changes aimed at making the VAT system simpler, more flexible, and clearer for both the self-employed and for tax advisors.
Do you file quarterly VAT returns? Now you have a little more time to do so. The deadline has been extended from the 20th to the 25th of the month following the end of the quarter. This gives you 5 extra days to file your quarterly return and pay the VAT due. If you file monthly returns, the deadline remains the same.
Until the end of 2024, you could file a corrective VAT return after the legal filing deadline if you made a mistake. This option is no longer available from 2025.
If you discover an error in your return after the filing deadline has passed, you’ll need to make the correction in the next return. Here’s how to file a VAT correction.
If the VAT authorities request additional information from you, you must respond within one month. In situations deemed urgent, this timeframe may even be shortened. Make sure to respond in time and in full to avoid fines.
If you don’t file your VAT return within 3 months of the deadline, the VAT authorities will issue a proposal for a ‘substitute’ return with an estimate of the amount of VAT due.
This amount is based on the highest VAT amount you have owed the state in the last 12 months, with a minimum of €2,100. You then have 1 month to correct this amount, by filing a correct return.
⚠️ If you don’t submit your VAT return or file it late, you also get a fine (see below).
Fines for late VAT declarations or payments are being increased.
If you have recorded all your income and expenses in Accountable, you can generate your VAT return in one click. Avoiding delays, and the related fines, has never been easier.
The VAT current account has been replaced by a VAT provision account. The principle remains the same, except that the VAT provision account offers more flexibility.
This new account allows you to manage your VAT credits and request refunds yourself. You can access this account via MyMinfin. You can also now consult all your personal VAT information on MyMinfin. Handy!
Thanks to a brand new API interface, you’ll soon be able to submit your VAT return to Intervat directly via Accountable. What’s the advantage for you?
Keep an eye on our app – the API interface is coming soon!
Author - Artyom Ghazaryan
Artyom is Head of Accounting at Accountable, and a chartered Accountant & Tax Specialist.
Who is Artyom ?Thank you for your feedback!
Useful
As a self-employed individual with a sole proprietorship, your income is taxed under the personal in...
Read moreStarting from 2026, all self-employed individuals will need to send their invoices electronically in...
Read moreThe VAT reverse charge is a complicated word for a simple concept. It helps you purchase and sell sm...
Read moreThey always answer right away to any question I have, they provide clear answers, and they are very patient even when I struggle to understand. They try to explain in different ways. They are very helpful, responsive and friendly.
Chiara Marradi
01/05/2026
Everything was great! All my questions were answered quickly and in a friendly manner.
Wenzeslawa Wegener
04/05/2026
In the world where everyone seems to be out to get small entrepreneurs and overwhelm them with new rules, more taxes and reporting obligations, Accountable often feels like the one steady partner that actually wants you to succeed, providing quick, clear and personalised support. Thank you!
Janina Arsenjeva
10/04/2026
This is an amazing application with great support on issues. In short as in day I am addicted to it (in a positive way). I myself is from IT project management and the way they have captured the user requirement, it’s phenomenal.
Sumit Tewary
01/12/2024
UI is great. Feature packed and very easy to use. The team at Accountable were VERY quick to respond and their team of technicians soon had a fix in place. Very happy with the level of service so far. Thumbs up from me!
Dean Osborne
14/06/2023
This program is a lifesaver, and it is always improving. Plus, it has an AI chat feature that is actually useful.
Jeffrey Humble
14/01/2026
The coaching session on tax management was excellent, good material, excellent explanations and very insightful. Combined with the AI I never feel alone with Accountable.
Sergio Barbarino
23/04/2026
The availability of your team to help and guide people to understand their finances better is what really makes Accountable valuable. While the AI is able to give answers to most basic questions, specific scenarios need counsel from a human which your team performs beautifully.
Sofiya Bogdan Neves
18/04/2026
Fast and careful answers from Alina. Top service. Thank you.
Anonymous
15/04/2023
They always answer for questions wherever is via direct e-mail or through app. If they can’t answer fully they will forward you to the right place. Documents were always prepared well and ready to send further to government. Everything is intuitive in the app and easy to sort out even for someone completely green in this field.
Anonymous
22/03/2026
