Circular 2025/C/6 on the modernisation of the VAT chain
- Introduction of VAT Chain: The new “VAT Chain” requires stricter control over VAT submissions, with no tolerances for late filing starting January 1, 2025.
- Revised Submission Deadlines: Monthly VAT returns are due by the 20th of the following month, while quarterly returns are due by the 25th of the month after the quarter.
- Elimination of Tolerances and New Penalty Policy: All tolerances for late submissions are abolished; penalties will be enforced from the first day of delay, with fines ranging from €100 to €5,000 for repeated offenses.
- Mitigations for Penalties: Until October 1, 2025, old tolerances apply for late submissions, allowing a grace period for first offenses; a permanent tolerance for late payments will also be in effect.
- Continuation of Holiday Schedule: The traditional holiday schedule for relaxed submission deadlines will remain in place for 2025, with discussions ongoing about its future.
Source
- VATconsult
- Circular 2025/C/6: fgov.be
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