{"id":17696,"date":"2025-03-04T13:15:09","date_gmt":"2025-03-04T12:15:09","guid":{"rendered":"https:\/\/www.accountable.eu\/?p=17696"},"modified":"2025-03-04T13:16:26","modified_gmt":"2025-03-04T12:16:26","slug":"new-vat-chai","status":"publish","type":"post","link":"https:\/\/www.accountable.eu\/en-be\/blog\/new-vat-chai\/","title":{"rendered":"New VAT chain: here\u2019s what\u2019s changed for VAT in 2025!"},"content":{"rendered":"\n

In 2025, there are quite a few changes in terms of VAT for the self-employed in Belgium. So what does this new \u2018VAT chain\u2019 have in store for you? We\u2019ll walk you through the main changes!<\/strong><\/p>\n\n\n\n

What is the new VAT chain?<\/strong><\/h2>\n\n\n\n

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.<\/p>\n\n\n\n

Extended deadline for filing and paying quarterly declarations<\/strong><\/h2>\n\n\n\n

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.<\/strong> 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.<\/p>\n\n\n\n

No more corrective VAT returns <\/strong><\/h2>\n\n\n\n

Until the end of 2024, you could file a corrective VAT return after the legal filing deadline if you made a mistake.<\/strong> This option is no longer available from 2025.<\/p>\n\n\n\n

If you discover an error in your return after the filing deadline<\/strong> has passed<\/strong>, you\u2019ll need to make the correction in the next return. Here\u2019s how to file a VAT correction.<\/strong><\/a><\/p>\n\n\n\n

New 1-month response time<\/strong><\/h2>\n\n\n\n

If the VAT authorities request additional information from you, you must respond within one month.<\/strong> In situations deemed urgent, this timeframe may even be shortened. Make sure to respond in time and in full to avoid fines.<\/p>\n\n\n\n

\u2018Substitute\u2019 VAT return<\/strong><\/h2>\n\n\n\n

If you don\u2019t file your VAT return within 3 months of the deadline, the VAT authorities will issue a proposal for a \u2018substitute\u2019 return with an estimate of the amount of VAT due.<\/strong><\/p>\n\n\n\n

This amount is based on the highest VAT amount you have owed the state in the last 12 months, with a minimum of \u20ac2,100. You then have 1 month to correct this amount, by filing a correct return.<\/p>\n\n\n\n

\u26a0\ufe0f If you don\u2019t submit your VAT return or file it late,<\/strong> you also get<\/strong> a fine<\/strong> (see below).<\/p>\n\n\n\n

Higher fines for late filing or late payment<\/strong><\/h2>\n\n\n\n

Fines for late VAT declarations or payments are being increased.<\/p>\n\n\n\n