In this guide Eurotax would like to introduce you to the specifics VAT in Belgium, especially with regards to the recent changes in 2025.
Latest news about VAT in Belgium
Updated Rules for VAT Filing and Payment
From the fourth quarter of 2024, the deadline for submitting and paying quarterly VAT returns, as well as quarterly European Sales Listings, was extended from the 20th to the 25th day of the month following the reporting period. However, taxpayers who file monthly VAT returns will still be required to meet the original deadline of the 20th day.
If a VAT return is not filed within three months of its due date, the tax authorities will issue a provisional “substitute” return. This return will estimate the VAT due based on the highest amount reported in the previous 12 months returns, with a minimum of €2,100. Taxpayers have one month to contest the substitute by filing the overdue return. If no response is provided within that timeframe, the substitute becomes final and can only be contested through a formal administrative appeal or legal proceedings.
From January 1st, 2025, filing a corrective VAT return will only be allowed before the legal deadline (20th or 25th) for the relevant period. Once the deadline passes, resubmission is no longer possible. Any errors discovered afterward must be corrected in the next VAT return.
New penalties were introduced:
- Late filing: €100 per month of delay, up to a maximum of €500.
- Non-filing: Fines ranging from €500 to €5,000 per return, depending on prior violations within a 4-year period.
VAT Payment Updates:
- New bank account numbers were introduced for VAT payments on May 1, 2025. Payments to old accounts after that date will be automatically redirected.
- Starting in 2026, taxpayers will have the option to pay VAT via direct debit, which must be set up through MyMinfin.
Additional fines for late or missed payments will also apply:
- 5%, 10%, or 15% of the VAT due, depending on whether the return was filed on time.
VAT Refund Process: Updates from January and October 2025
From January 1st, 2025, requesting a monthly VAT refund no longer requires special authorization. Instead, taxpayers can simply check the “Request for Refund” box on their periodic VAT return. Refunds can also be processed via the newly introduced VAT Provision Account.
As confirmed by FPS Finance on February 18th, 2025, the full refund of available VAT credit remains possible for all returns filed before 1 October 2025, provided the refund is requested using the checkbox in the VAT return.
New conditions starting October 1st, 2025
After the transitional period ends, refund requests made via the VAT return will be subject to stricter criteria:
- The refund must be at least €50.
- Refunds can only be claimed on the VAT credit for the current reporting period, as shown in Box 72 of the VAT return.
- Carry-forward credits from previous periods will not be refundable through the VAT return. These must be transferred to the Provisional Account (Compte-Provisions) and requested separately through a dedicated MinFin procedure.
- The VAT return for the relevant period must be filed on time.
- All VAT returns for the preceding six months must also be submitted on time.
- A valid bank account number must be on file with the tax authorities.
If any of the above conditions are not met, the VAT credit will automatically be transferred to the Provisional Account, and a separate request via MinFin will be required to receive a refund.
Additionally, any VAT credits remaining in the Current Account (Compte Courant) and not claimed by 30 September 2025 will also be moved to the Provisional Account. As of October 1st, 2025, the Current Account will be permanently deactivated.
Main facts about the Belgian VAT
VAT Rates in Belgium (2025)
| Rate | Description | Examples |
| 21% | Standard rate | Most goods and services |
| 12% | Reduced rate | Restaurant services, social housing |
| 6% | Super-reduced rate | Food, books, pharmaceuticals, passenger transport |
| 0% | Zero rate | Certain export, intra-community supplies |
Who Needs to Register for VAT?
You must register for VAT in Belgium if:
- You’re running a business that sells goods or services subject to VAT.
- You’re a foreign company trading in Belgium.
- You import or export goods to/from EU or non-EU countries.
- You exceed the annual turnover threshold (currently €25,000 for some small enterprises under the VAT exemption scheme).
Types of VAT registration in Belgium:
- Normal VAT registration: For most businesses.
- Small enterprise scheme (Vrijstelling voor kleine ondernemingen): For businesses with turnover under €25,000 – no VAT charged, but limited deductions.
- Intra-community registration: For EU trade.
VAT Obligations in Belgium
Once registered:
- Charge VAT on your sales (if not under the exemption scheme).
- Issue VAT invoices with your VAT number.
- File VAT returns:
- Monthly or quarterly, depending on turnover.
- Submit Intrastat and EC Sales Lists if trading within the EU.
VAT Deadlines in Belgium
| Return Type | Deadline |
| Monthly VAT return | 20th of the following month |
| Quarterly VAT return | 2 |
| Annual client listing | By March 31st each year |
| EC Sales List | Monthly/quarterly, same as VAT return deadline |
VAT Refund in Belgium
- Refunds can be requested if input VAT exceeds output VAT.
- Foreign businesses (EU and non-EU) can apply for VAT refunds via the VAT refund portal.
Penalties for Non-Compliance
- Late filings: Fines and interest.
- Incorrect returns: Risk of audit, back payments, penalties.
- Unregistered businesses : Heavy sanctions.
Common VAT Terms in Belgium
| Term | Meaning |
| BTW (Belasting over de Toegevoegde Waarde) | VAT in Dutch |
| TVA (Taxe sur la Valeur Ajoutée) | VAT in French |
| Intracommunity supply | Sales between EU countries |
| Reverse charge | Buyer accounts for VAT (mainly for services or intra-EU goods) |
Eurotax can help you with all your VAT process in Belgium. Do not hesitate to contact us here. You can also visit our dedicated page.
