As of 1 May 2026, the next phase of the Belgian modernisation of the VAT chain will take effect.
The most significant change is that the current VAT account will be replaced by a new VAT provision account. The VAT returns for April 2026 and the second quarter of 2026 will be the first periodic returns to be recorded in this new VAT provision account. Going forward, you will be able to consult and manage your VAT position centrally through the MyMinfin platform.
Please also note that a new bank account number will apply for VAT payments as of 1 May 2026: BE41 6792 0036 4210. We recommend checking that these new bank details are correctly set-up within your payment system.
When requesting a VAT refund through your periodic return, the refund will be limited to the amount reported in box 72 of that specific return. Any remaining VAT credit or historical VAT credit will be shifted to your provision account which can be managed via the MyMinfin platform.
Furthermore, the holiday arrangement for filing deadlines will be abolished. However, as a transitional measure for 2026, no penalties will be imposed for VAT returns filed within the former holiday deadlines.
Finally, if you have a credit balance on your current VAT account on 30 April 2026, the following applies. If all your VAT returns have been filed by that date, your balance will be automatically transferred to the new provision account. If one or more VAT returns are still outstanding, you will be given several weeks to submit the missing VAT returns. After that period, the authorities will determine whether the balance can be refunded or should be used to offset any outstanding debt.
