Belgium’s Ministry of Finance has issued Circular 2026/C/32, updating VAT filing rules by standardising quarterly filing eligibility, abolishing sector-specific turnover limits, and streamlining the contestation of substitution declarations through the INTERVAT platform, reducing administrative burdens and enhancing digital compliance starting in 2026.
Belgium’s Ministry of Finance has released Circular 2026/C/32 on 17 February 2026, outlining updated rules for monthly and quarterly VAT filings.
A major change involves standardising the eligibility for quarterly filings, removing lower turnover thresholds for specific fraud-sensitive sectors like electronics and energy in favour of a universal EUR 2,500,000 annual limit, with effect from 10 January 2026.
These updates collectively aim to reduce administrative burdens for both taxpayers and the tax authority by streamlining communication and compliance requirements. By refining these rules, the government seeks to foster a more efficient and accessible tax environment starting in early 2026.
Removal of sector-specific limits
Previously, businesses in sectors considered more prone to fraud—such as those dealing in energy products, mobile phones, computers, and motor vehicles—were restricted by a much lower turnover threshold of EUR 250,000 to qualify for quarterly filing. This lower limit has been abolished, and these sectors now follow the standard EUR 2,500,000 rule.
Optional monthly filing
Businesses that fall below the EUR 2.5 million threshold are not forced into quarterly filing; they remain free to choose monthly filing, which allows them to benefit from monthly VAT credit refunds. It is important to note that any taxable person required to file monthly statements for intracommunity operations remains excluded from the quarterly filing regime.
Claims against definitive substitution declarations
If a taxable person fails to file a periodic VAT return, the administration notifies them of a “substitution declaration,” which estimates the tax due based on previous filings (or a flat rate of EUR 2,100). The new decree simplifies how businesses can contest these declarations once they become definitive.
- Simplified electronic procedure: A definitive substitution declaration can now be contested simply through the INTERVAT application. By entering the correct amounts for the relevant period in the system, these figures automatically replace the administration’s estimates, provided the claim is admissible.
- Reduced administrative requirements: Taxpayers no longer need to provide an initial justification for VAT claims, as long as they can support them if requested. INTERVAT now auto-fills details like contact information and filing period, and the system’s immediate confirmation replaces a separate acknowledgement of receipt.
- Deadlines: The timeframe for introducing a claim remains six months from the effective date of the notification of the definitive substitution declaration.
- Recovery and legal action: During claim processing, debt recovery is usually suspended unless the Treasury’s rights are at risk. Taxpayers can go directly to court, but doing so ends the ongoing administrative claim procedure.
