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!
What is the new VAT chain?
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.
Extended deadline for filing and paying quarterly declarations
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.
No more corrective VAT returns
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.
New 1-month response time
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.
‘Substitute’ VAT return
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).
Higher fines for late filing or late payment
Fines for late VAT declarations or payments are being increased.
- Did you submit your VAT return after the deadline? The fine is €100 per month of delay, with a maximum of €500.
- Did you not file your VAT return at all? The fine is €500 for the first offence, €1,250 for the second and €2,500 for the third. Each offence after that results in a fine of €5,000. In addition, if you fail to submit your VAT return within 3 months, you’ll receive a proposal for a ‘substitute’ VAT return (see above).
- Did you pay the VAT due to the state late or not at all? In this case, the fine varies between 5 and 15% of the VAT due, depending on whether you filed your return on time or not.
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.
New VAT provision account
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!
API interface for your VAT declaration
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?
- Fewer steps
- Less risk of errors or omissions
Keep an eye on our app – the API interface is coming soon!
