Modernisation of the VAT chain: continued gradual implementation of the announced measures

On the first of January 2025, the law aimed at modernising the Belgian VAT chain came into force. Some measures are already applicable (read more in this article), but others have been postponed. The FPS Finance has just announced that the next set of measures will come into force on 1 May 2026.

The objective is simple: a major simplification of administrative obligations, offset by a tightening of certain rules.

 

1. Changes that will come into force on the first of May 2026

 
  • Introduction of the VAT provision account: the VAT current account will be replaced by the VAT provision account, which can be managed via the taxpayer's MyMinfin space. Taxpayers will be able to view and manage VAT refund requests and payments directly.
  • Change to the VAT refund procedure: the refund of the VAT credit requested by a taxpayer in its VAT return for a given period is limited to the amount shown in box 72 of their periodic VAT return. If the taxpayer wishes to obtain a refund of a historically accumulated VAT credit, they must submit a request via its VAT provision account on MyMinfin;
  • Change in the account number for VAT payments: VAT payments will have to be  made to the following account number BE41 6792 0036 4210 as of the first of May 2026. It is essential to anticipate the change in account number, particularly in the case of automatic transfers;
  • Abolition of the summer grace period: the authorities used to allow extra time for the submission of periodic VAT returns for June and July and for the second quarter. This grace period will be abolished as of 1 May 2026. However, 2026 remains a transition year and the authorities have announced that they will not impose fines for late filing if periodic VAT returns (June/July and second quarter of 2026) are filed within the additional time limit that previously applied (10 August for the June 2026 or second quarter VAT return and 10 September for the July 2026 VAT return).

For further information, including measures already in force, please refer to our previous article.

 

2. Implementation


A transition is planned for the switch from the VAT current account to the VAT provision account. There are two distinct situations:
 
  • If all of the taxpayer's periodic VAT returns have been filed by 30 April 2026, the taxpayer's VAT credit will be transferred directly to their VAT provision account.
  • If this is not the case, the taxpayer will have a few weeks to rectify the situation and file any missing returns. The tax authorities will then assess the amount of the VAT credit and decide how it should be allocated: to the VAT provision account or to the settlement of debts, where applicable.
 

Contactez-nous 

Do you have any questions about the application of these new measures? Our VAT experts are available to advise and assist you. You can send an email to the following address: btw-tva@bdo.be or contact one of our VAT experts directly: