1. Extended filing and payment deadlines for quarterly filers
New filing deadline: Starting January 1, 2025, quarterly VAT returns and intra-community statements must be filed by the 25th day of the month following the end of the quarter (instead of the 20th day).
New payment deadline: VAT due for quarterly filings must also be paid by the 25th day of the month following the end of the quarter.
The account numbers for VAT payments have been updated. Here are the new instructions depending on the nature of the payment:
1. Account BE41 6792 0036 4210:
To fund your VAT provision account.
To make payments before the legal payment deadline for a periodic return.
To pay after the legal deadline, including late fees and penalties, as long as no enforceable title has been issued by the Federal Public Service (FPS) Finance.
To settle taxes and interest due from a substitution declaration, as long as no enforceable title has been issued.
2. Account BE42 6792 0000 0054:
To settle a periodic return or a substitution declaration once an enforceable title has been issued.
To pay any other VAT debts established by FPS Finance.
Progressive transition:
The new account numbers will be effective from May 1, 2025.
Until then, the old account numbers remain valid.
After May 1, 2025, payments made to the old numbers will be automatically redirected to the appropriate new accounts.
2. Changes to VAT Refunds
Starting January 1, 2025, when you select the "refund request" option in your periodic VAT return (which is automatically the case in Accountable), it is important to keep in mind the following points:
Refund amount limited to the current credit: The amount claimed is now limited to the credit shown in the concerned VAT return (grid 72).
Refund conditions:
The credit can only be refunded if it is not used to clear other tax or non-tax debts.
The credit must not be withheld due to a seizure, assignment of claims, or a retention imposed by creditors.
New for 2025: The credit may also be withheld if you do not fully or timely respond to an information request.
Refund deadlines:
Quarterly filers: Refunds must be processed by the end of the third month following the reporting period.
Conditions for refund:
The periodic return in which the refund request is made must be filed within the legal deadline.
Returns for the six preceding months must also have been filed on time.
The credit must be at least €50.
A valid bank account number must be provided correctly and on time.
New procedure for previous credits: If a VAT credit comes from prior returns, it must be claimed via the new VAT provision account (accessible via MyMinfin). This account will replace the current account. The excess will be automatically credited to this account after verification by the administration.
3. Introduction of a deadline for responding to information requests
Starting in 2025, there will be a legal requirement to respond to an information request from the VAT administration within one month, starting from the third business day following the sending of the request.
This deadline can be extended upon the taxpayer's request for legitimate reasons. However, this deadline can be reduced to 10 days if the Treasury’s rights are at risk or in the case of a check following a VAT refund request. Upon receiving such a request, you must respond in writing, providing all the requested information within the specified deadline.
4. Updated on fines
The new penalties for non-compliance with VAT obligations are as follows:
Late filing: €100 per month of delay, with a maximum of €500.
Non-filing:
€500 for the first offense
€1,250 for the second offense
€2,500 for the third offense
€5,000 for each subsequent offense.
🚨 The penalty amount is determined by considering similar offenses committed during the four years preceding the offense in question. An offense is considered a first offense if no penalty has been applied for similar previous offenses. |
Non-payment or partial payment: 5% to 15% of the VAT due, depending on the situation.
5. End of late corrective declarations
Starting in 2025, it will no longer be possible to submit a corrective declaration after the legal filing deadline. In case of an error, the correction must be included in the next declaration.
6. Proposal for substitute declaration
If you do not submit your periodic VAT declaration within 3 months following the relevant period, a proposal for a substitute declaration will be made. This proposal will be sent to you by registered mail and will take effect 3 business days after the dispatch.
It will include:
The mention "proposal for substitute declaration."
The missing declaration period.
The amount of VAT due, based on:
The highest VAT amount declared in the 12 months preceding the relevant period, or
€2,100 if no declaration has been made for the previous 12 months or if the amount is less than €2,100.
The legal basis used to calculate the VAT.
|
7. Replacement of current account by the VAT provision account
The VAT provision account replaces the current account, operating similarly but offering more flexibility. The main difference is that the amounts due and the credits requested for reimbursement are not recorded in this account.
How does it work :
Funding the provision account:
Credits not requested for reimbursement or those for which the conditions were not met.
Payments made in anticipation of a periodic declaration to be paid.
When submitting a periodic declaration, the available provisions are used to cover the amount due, including interest and penalties in case of delay.
If a substitute declaration is issued, the provisions are used to settle the debt, including any late interest.
At the end of each quarter, the available provisions are used to settle all undisputed VAT debts.
Gradual implementation:
Until May 1, 2025, the current account remains accessible.
Starting from May 2025, asset management will be carried out exclusively via the provision account.
Possible actions on the provision account:
Check available provisions.
Add new provisions via online payment or bank transfer.
Request a partial or full reimbursement of provisions.
Use provisions to settle a debt of a different nature or make an advance payment.
All of these actions can be performed directly via the MyMinfin platform or through a bank transfer. The Belgian Tax Administration (SPF Finances) may also intervene in this account as needed.