Originally scheduled for 1 January 2025, the entry into force of the VAT chain in Belgium has finally been postponed indefinitely.
This decision, announced by the SPF Finances (Federal Public Service Finance) in consultation with the ITAA (Institute for Tax Advisors and Accountants), forms part of a strategic approach: to ensure a gradual and controlled transition to the new system. The postponement aims to give the sector—and chartered accountants and tax advisers in particular—the time needed to prepare for this major change.
The government also wishes to allow professionals to focus fully on another large-scale project: the introduction of electronic invoicing. In parallel, this additional period will make it possible to test the VAT chain in depth, both technically and functionally, in order to guarantee its reliability before implementation.
The VAT chain represents one of the most ambitious reforms since the tax was introduced in Belgium. This postponement therefore reflects a realistic willingness to adapt and a responsiveness to the sector.
Please feel free to contact our experts to be ready for future developments.
As soon as a new date is announced, we will be sure to let you know.
Source: SPF Finances – Belgium
