More time for your VAT return from 01.01.2025

The Law to modernize the VAT chain (Law of 12.03.2023, BS 23.03.2023) means that from 2025 there will be a number of changes for the filing of both VAT returns, IC-listing and the payment of VAT due.

From 01.01.2025, quarterly employers will be given more time to submit their VAT returns. You will also be given 5 more days for the payment of the VAT due. Concretely: as of 01.01.2025, a quarterly declaration must be submitted at the latest on the 25th of the month following the declaration period in question. Quarterly principals are given five more days for their VAT declaration.

If your quarterly declaration shows that you have to pay VAT, you will also be given that extra 5 days for payment, i.e. until the 25th. This change goes into effect on 01.01.2025 which means that the new rule already applies to your VAT return of last quarter 2024.

You can also check this on the FPS Finance’s VAT calendar: ( https://financien.belgium.be/nl/ondernemingen/btw/btw-kalender ).

Note! For VAT monthly filers, the 20th remains the deadline and that both for the declaration and payment of VAT.