The Belgian VAT administration is implementing new VAT regulations starting January 1, 2025. They will impact filing deadlines, corrective procedures, penalties, refunds, and payment processes. The changes hope to streamline VAT processes and encourage timely compliance.

The bottom line: The filing deadlines for quarterly VAT returns will extend from the 20th to the 25th of the month following the reporting period, while monthly VAT return deadlines will remain the same. Starting early 2026, taxpayers will have the option to pay their VAT due automatically via direct debit.