Entry into force as from 1 May 2026 of certain previously postponed VAT chain measures

As outlined in our previous alert of October 2025 (see link), the Belgian legislator enacted a far-ranging reform of the VAT chain (ie the system for VAT returns, payments, audits and refunds), with a view to modernizing a series of compliance and procedural aspects. 

Following several postponements, the Belgian tax authorities have now confirmed that the following measures will enter into force on 1 May 2026:

1. Introduction of a provision account to replace the existing current account used for VAT refund purposes.  Existing balances will be transferred to the provision account, subject to all VAT returns being filed by 30 April 2026. Where VAT returns remain outstanding, a short grace period will be granted before the tax authorities determine whether the balance should be refunded or set-off against open tax debts. Under the new system, refund requests will only relate to the surplus reported in box 72 of the VAT return. Unless an immediate refund is claimed, any credit will automatically be transferred to the VAT provision account. Amounts recorded on this account may subsequently be used to offset future VAT liabilities or be the subject of a refund request via the MyMinfin portal.
2. New bank account number to be used for periodic VAT payments (BE 41 6792 0036 4210).  

Abolition of the summer “holiday scheme” with extended filing deadlines. As a transitional tolerance, no penalties will apply for taxable persons still applying the former holiday scheme deadlines in 2026.

 

Key takeaway

The entry into force of these measures will result in several operational changes to VAT reporting and payment processes. Businesses should ensure that all outstanding VAT returns are submitted before 30 April 2026, update their payment instructions to the new bank account number and review internal processes to manage VAT credits under the new provision account system.

 

Reference

Btw-provisierekening vervangt rekening-courant vanaf 1 mei 2026 | FOD Financiën

Le compte-provisions TVA remplace le compte courant à partir du 1er mai 2026 | SPF Finances