Why this postponement?
The decision followed consultations with the ITAA (Institute for Tax Advisors and Accountants). In addition, the Administration is prioritising the introduction of mandatory e-invoicing, which will start in just three months. Postponing the VAT chain is intended to prevent businesses and the Administration from having to implement two major reforms at the same time. Another, and probably the main reason, is that the new systems require more thorough testing.
What does this mean in practice?
For businesses, nothing changes for the time being. VAT payments must still be made to BE22 6792 0030 0047 (no change in bank accounts), using the structured reference indicated on the receipt of the VAT return. A request for refund of the VAT credit via the VAT return still covers the entire outstanding balance, even when the return itself shows a payable amount.
The holiday VAT relief remains in force and will also apply in 2026 as long as the transitional period continues. Both quarterly and monthly filers may submit their return and payment on the next working day if the statutory deadline falls on a Saturday, Sunday, or public holiday. Once the transitional period ends, this flexibility will only remain available to monthly filers.
The circular further confirms that no penalty will be imposed for late filing, provided that the return is submitted no later than the tenth day of the second month following the period concerned.
Conclusion
The tax authorities will communicate via their website once the transitional period is effectively terminated. Until then, the current regime remains fully applicable.