VAT registered businesses in Belgium should be aware of changes effective from 1 January 2025, including extended quarterly VAT return deadlines and modified VAT refund processes. Quarterly VAT returns will be due by the 25th of the following month, while monthly VAT return deadlines remain unchanged. In case of missed VAT return deadlines, tax authorities will issue substitute VAT returns based on previous declarations. Taxpayers must submit the final return within one month, or the authorities’ proposal will be considered final. Changes to the VAT refund process have also been announced.
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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
