Postponement of the new VAT credit refund procedure

Since January 2025, Belgium has been gradually rolling out a reform of the ‘VAT chain’. The aim is to simplify management for taxpayers by modernising declarations, payments, controls and refunds. However, some key measures scheduled for 1 October 2025 have just been postponed indefinitely.

1. Why the postponement?

The tax authorities, in consultation with the ITAA, have confirmed that this is not simply a technical delay. It is a strategic decision aimed at avoiding an overly abrupt transition. Businesses and accountants must therefore continue to apply the current rules until the administrative tools have been stabilised.

2. Postponed changes

Limited refund of VAT credits via declaration

Currently, taxable persons can request a refund of the credit for the current period and any accumulated previous credits via their declaration. Example: if April = €100 credit and February + March = €200, the total refund via the April declaration is €300.

In the future system (postponed), only the period concerned could have been refunded via the return (i.e. €100 in the example). Previous credits had to be claimed separately via MyMinfin.

Creation of a ‘VAT provision account’

This account was intended to centralise VAT credits that were available, visible and recoverable via MyMinfin. However, several criticisms emerged: this account did not reflect VAT debts, forcing taxpayers to consult two platforms (VAT current account + provisions account). This complicated management rather than simplifying it. As a result, the project was suspended.

New VAT bank account number

The tax authorities had already communicated a new number dedicated to periodic declaration payments. The good news is that it does not need to be used yet. The current number BE22 6792 0030 0047 remains valid ‘until further notice’.

3. Measures already in force (and which remain in force)

• Extended deadlines for quarterly declarants.
• Additional time to respond to requests for information.
• Some practical simplifications related to controls and information exchanges.

4. Practical consequences

For businesses, this postponement means that:

• the current system remains in force → no double management between declarations and MyMinfin,
• no risk of losing previous credits that have not yet been claimed,
• the treasury continues to operate according to the known rules.