Belgian VAT returns: what is changing in 2025?
Starting in 2025, Belgium’s VAT system is significantly changing, especially VAT returns. It will affect businesses operating under the Belgian VAT system. The new regulations introduce stricter deadlines, updated penalties for late filings, and an improved VAT provision account system. Businesses must adapt to these updates to avoid fines and ensure compliance with Belgian tax authorities. In this guide, we’ll cover everything you need to know about VAT returns in Belgium, including key deadlines, payment rules, and compliance requirements for 2025.
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- Reading time : 15 min
- Article updated on : 31/03/2025
Belgian VAT returns - introduction
In 2025, Belgium’s VAT system is going through major revisions. Stricter fines, updated VAT refund procedures, and new submission dates must all be met by businesses. Companies must keep informed and make sure they file their VAT returns on time because the Belgian tax authorities are stepping up their compliance measures.
The main responsibilities, due dates, EC Sales Lists, annual declarations, payment procedures, and regulatory amendments for 2025 are all covered in full in this article about VAT returns in Belgium.
The following articles include more information on VAT in Belgium:
Deadlines for submitting VAT returns in 2025
Belgian declarations - Monthly vs. quarterly filings
Criteria determining the frequency of VAT return submissions:
- Monthly filing – Businesses with an annual turnover exceeding €2.5 million must submit monthly VAT returns.
- Quarterly filing – Businesses below this threshold may opt for quarterly filings unless they exceed specific VAT payment thresholds.
Businesses with VAT due exceeding €50,000 per quarter may be required to shift from quarterly to monthly reporting.
Changes to submission deadlines in Belgium 2025
- VAT returns must be filed by the 20th of the month following the reporting period.
- Corrective VAT returns can only be submitted until the legal deadline of the original return. Corrections beyond this must be included in the next VAT return.
- Businesses failing to submit a VAT return within three months will receive a substitute VAT return from the tax authorities with a minimum VAT due amount of €2,100.
- The Belgian tax administration will send electronic reminders before deadlines via the Intervat platform.
Impact of public holidays on Belgium VAT return 2025 deadlines
If the deadline falls on a weekend or public holiday, the due date is extended to the next working day.
Thresholds and deadlines for Belgian VAT return
- Monthly submission: Required if intra-EU supplies exceed €50,000 in a quarter.
- Quarterly submission: Allowed if below the threshold.
You can book a free consultation with our VAT experts in time that is suitable for you!
VAT obligations for businesses in Belgium
Belgian VAT returns - explanation of periodic and their significance
In Belgium, all VAT-registered enterprises are required to submit regular VAT returns detailing taxable transactions and any refundable or due VAT. This makes it possible for the tax authorities to monitor compliance and guarantee appropriate tax collection.
Who is required to submit a Belgian VAT return 2025?
- Belgian VAT-registered businesses making taxable supplies.
- Foreign companies with a Belgian VAT registration.
- Businesses under the OSS (One-Stop Shop) scheme where applicable.
- Businesses involved in intra-community trade must submit EC Sales Lists alongside VAT returns.
You can book a free consultation with our VAT experts in time that is suitable for you!
EC sales list in Belgium
Definition and purpose of the EC Sales List
The EC Sales List (ESL) is a report on VAT-exempt shipments of goods and services to companies in other EU member states. It guarantees appropriate intra-EU VAT adherence.
Who is required to submit the EC Sales List?
- Businesses making intra-EU supplies of goods or services.
- Companies using reverse charge mechanisms for services rendered within the EU.
Deadlines for monthly and quarterly submissions
The EC Sales List is due on the same deadline as the periodic VAT return (typically the 20th of the following month).
Read more informations about The EC Sales List
You can book a free consultation with our VAT experts in time that is suitable for you!
Annual client listing in Belgium
What is the "Listing Clients"?
The “Listing Clients” is an annual declaration of all Belgian VAT-registered customers who received at least €250 in taxable supplies during the year.
Purpose of the client listing
This declaration ensures proper VAT compliance and verification of intra-Belgium transactions. The tax authorities use this listing to cross-check VAT filings and detect discrepancies.
Who must submit the annual client listing?
All VAT-registered businesses, except those conducting exclusively VAT-exempt activities.
Deadline for submission and penalties for non-compliance
- Deadline: March 31 of the following year.
- Penalties: A fine of €100 per missing report, up to €1,000 per year.
Belgium VAT payment deadlines in 2025
VAT payments must be made by the 20th of the month following the reporting period. Businesses must use the new designated VAT payment accounts introduced by the Belgian tax authorities from May 1, 2025.
If you submit your taxes on a monthly basis, you must pay the VAT owed by the 20th day of the month after the month in which the transactions occurred. The deadline for paying the amount owed for the monthly periodic returns is moved to the following working day if the twentieth day of the month that follows the period covered by the return falls on a Saturday, Sunday, or public holiday.
This tolerance won’t go away. In the event that you are a quarterly reporter, you must pay the VAT owed by the 25th day of the month after the quarter in which the transactions occurred. When the month’s 25th arrives
In the event that you are a quarterly reporter, you must pay the VAT owed by the 25th day of the month after the quarter in which the transactions occurred. The deadline for paying the amount owed for the quarterly periodic returns is moved to the following working day if the 25th day of the month that follows the period covered by the return falls on a Saturday, Sunday, or public holiday.
This tolerance is in effect till September 30, 2025. Starting on October 1, 2025, this tolerance will no longer exist.
Source: New deadlines in 2025
Consequences of late payments
Interest charges for late VAT payments in Belgium
The following changes apply with respect to the fines:
- €100 per month for late submissions of VAT returns (with a maximum of €500).
- €500 for the non-submission of a VAT return (first infraction) up to €5.000
(as from the fourth infraction)
- Late VAT payments will face progressive penalties:
- 5% penalty for initial delays.
- 10% penalty for further delays.
- 15% penalty for significantly overdue payments.
Additional administrative fines may be imposed for repeated offenses.
Procedures for addressing late payment issues
- Ensure timely submission and payment to avoid penalties.
- Contact the tax authorities for any disputes.
- Businesses may apply for payment deferrals under exceptional circumstances.
How to pay VAT in Belgium?
Payment Methods ⇒ VAT payments can be made via bank transfer.
New bank accounts for VAT payments will be introduced starting May 1, 2025.
From 1 May 2025, the following bank account numbers must be used, depending on the nature of the payment:
- Bank account number BE41 6792 00036 4210:
- Payments on VAT provision account
- VAT due (resulting from periodical (substitute) VAT returns, as well as interests and fines prior to any enforceable title)
- Bank account number BE42 6792 0000 0054:
- For all VAT debts for which there is an enforceable title by the Tax authorities.
Transitional period:
- By checking the relevant box on the VAT return, VAT taxpayers can still request a refund of the accrued VAT credit on the VAT current account for returns filed before May 1, 2025, as long as the present refund regulations are followed.
- The amount on the VAT current account that has not been refunded will be moved to the VAT provision account as of May 2025. Through the MyMinfin website, you can request a refund of the sums available on the VAT provision account at any time, and you will get it within a month.
Source: Intervant
Introduction of the new VAT provision account system in Belgium 2025
A new VAT provision account will be gradually introduced, allowing businesses to track VAT balances and payments online. This solution will lessen administrative burdens and offer real-time updates on VAT obligations.
Belgian VAT returns - step-by-step payment process
Step 1. Use the correct bank account number (new accounts will be introduced from May 1, 2025).
Step 2. Ensure accurate reference details to avoid processing issues.
Step 3. Verify payment confirmation with tax authorities.
What to avoid during the payment process
- Using outdated bank account numbers.
- Missing payment reference numbers.
- Delaying VAT payments beyond the due date.
Key changes to Belgium VAT return 2025
Revised submission deadline
Extension of deadlines – Quarterly filers will have extended deadlines, ensuring better compliance flexibility.
Monthly submission deadlines – Monthly filers must adhere strictly to the 20th of the following month deadline.
Elimination of corrective returns post-deadline
New policies regarding the submission of corrective VAT Returns – Corrections can only be made before the legal deadline of the original VAT return. After that, corrections must be included in the next VAT return.
Procedures for addressing errors discovered after submission – Errors identified after the deadline must be adjusted in the next return.
Introduction of substitute VAT return procedure
Process and implications of the new substitute VAT Return system – If no VAT return is submitted within three months, the tax authorities will issue a substitute return with a minimum VAT due of €2,100.
Steps to take if you receive a substitute VAT return proposal:
- Businesses have one month to correct the declaration.
- If unchallenged, the substitute return becomes final.
New VAT penalties in 2025
Updated penalties and fines for late or non-submission – Progressive penalties of 5%, 10%, and 15% will now apply to late payments.
How to avoid penalties?
Strategies to ensure compliance and avoid penalties:
- File and pay VAT on time to avoid automatic penalties.
- Monitor the VAT provision account to ensure compliance.
- Stay updated on tax authority guidelines to adapt to new regulations.
Zosia is a marketing specialist in Eurofiscalis, a company with a well-established position in the field of cross-border VAT compliance. Simultaneously, Zosia continues her academic development as a master’s student in Finance and Accounting, which enables her to stay up-to-date with evolving tax regulations.
Combining her knowledge of marketing with a deep understanding of finance and taxes, creates precise, substantive, and easily accessible content. Her mission is to educate in understanding the complexities of taxation related to doing business in international markets.
With her commitment, Zosia translates complex tax issues into clear language, providing valuable information that genuinely helps companies in their development and international expansion. She aims for tax information to be not only understandable but, above all, helpful in making business decisions.
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