Implementation of provision account postponed

The VAT chain - which changes financial processes for Belgian VAT registered taxpayers and updates certain VAT procedural rules - took effect on 1 January 2025. The VAT provision account was originally scheduled to start on 1 October 2025, but its implementation has now been postponed until further notice (Dutch/French) to ensure that tax professionals have sufficient time to prepare for this transition and to provide them with the opportunity to focus first on the implementation of the electronic invoicing which will enter into force as from 1 January 2026.

No changes for now

The current account and the special account for late or non-submission or non-payment will remain in place after 1 October 2025. A new start date for the provision account is still to be announced.

Refunds

A full refund of cumulative VAT credit can still be requested by ticking the refund box in the periodic return.

If no refund is requested, the balance stays on the current account. Once the provision account enters into force, the remaining balance on the VAT current account will be transferred to the provision account automatically. 

Account number

Continue using the current account number BE22 6792 0030 0047 until further notice.

Changes in place as from January 1, 2025

For an overview of the key changes, we refer to our previous tax alerts ‘VAT Chain: Circular letter updates previously announced changes’, Royal Decree implementing the VAT chain published’ and ‘Draft bill aimed at modernising the Belgian VAT chain introduced in the Chamber of Representatives’.