A new start date for the modernisation of the VAT has not been announced.
Belgium’s Federal Public Service for Finance announced, on 26 August 2025, that the implementation of Belgium’s VAT chain modernisation measures has been postponed.
As a result, the changes detailed in the Decree of 23 October 2024, such as the introduction of a new account number for VAT payments, are not yet in effect.
The announced postponement also means that the new account number may not be used, even after 1 October 2025. Until further notice, the current account number for making periodic VAT returns payments will remain: BE22 6792 0030 0047.
The updated implementation date has not been announced at the time of writing.
Earlier, Belgium issued Guidance (Circular 2025/C/6) on 27 January 2025, introducing updates to VAT procedures, compliance, and refunds. The changes set new deadlines for periodic and special VAT returns, establish rules for correcting returns, and revised penalties to promote compliance.
