We would like to inform you about an important change within the Belgian VAT administration that entered into force as from 1 May 2026.
As from this date, the next phase of the modernisation of the VAT chain will begin. The existing VAT current account system has been replaced by a new VAT provision account. This account will become the central tool for managing VAT amounts payable, VAT credits and VAT refunds. The account can be consulted at any time through MyMinfin.
Below, we summarise the most important practical changes.
Payment of VAT liabilities
If your periodic VAT return reports VAT payable (box 71), the Belgian VAT authorities will collect this amount through the VAT provision account.
It is therefore important to ensure that sufficient funds are available on the VAT provision account before the VAT payment deadline.
The VAT provision account can be funded in two ways:
- Via a standard bank transfer or online payment: As from 1 May 2026, VAT payments must be made to the following new bank account: BE41 6792 0036 4210, using the usual structured reference based on your company number.
- Until 31 December 2026, payments wrongfully made to the old VAT account number will be automatically redirected.
Via accumulated VAT credits: If no refund is requested for a VAT credit arising from a previous VAT return, this credit will automatically be transferred to the provision account. These credits can then be automatically used to offset future VAT amounts payable. If all periodic VAT returns are submitted by 30 April 2026, any existing credit balance on the VAT current account will also automatically transfer to the VAT provision account.
When do VAT credits become available?
The timing of when VAT credits become available on the VAT provision account is important.
For monthly filers, the credit is available as of the next month: A VAT credit from e.g. the August VAT return (filed per 20 September) will become available on the provision account no later than 20 October.
For quarterly filers, the credit is available as of the next quarter: A VAT credit from e.g. the Q2 VAT return (filed per 25 July) will become available on the provision account no later than 25 October.
Late filings will delay this process. In such cases, VAT credits will only be transferred to the provision account after an additional delay, meaning they may not be available in time to offset subsequent VAT liabilities.
New refund mechanism for VAT credits
As from 1 May 2026, a distinction is made between:
Requesting a refund of the VAT credit included in the current VAT return
Requesting repayment of VAT credits already available on the provision account
A. Refund through the periodic VAT return
The VAT credit included in box 72 can still be refunded through the VAT return itself, provided the return was submitted on time. The expected refund timing is as follows:
- Monthly filers: by the end of the second month following the VAT period
- Quarterly filers: by the end of the third month following the VAT period
- If the VAT return or previous VAT returns were submitted late, the VAT credit will not be refunded directly but will instead first be transferred to the provision account.
B. Refund of amounts available on the VAT provision account
VAT credits already available on the VAT provision account should be requested separately through MyMinfin. The expected refund timing is as follows:
- Requests submitted between the 1st and 15th of the month: refund by the end of the same month
- Requests submitted between the 16th and the end of the month: refund around the 15th of the following month.
- If you have any other outstanding debts, the amount reclaimed will first be used to settle these debts. Any remaining balance will then be refunded.
Practical impact for your business
Businesses that are generally in a VAT payable position will experience limited practical impact, apart from using the new bank account number.
Businesses that regularly generate VAT credits should however pay additional attention to:
- Timely VAT filings
- Monitoring of the provision account
- VAT cashflow planning and refund timing.
We obviously closely monitor these changes in order to ensure correct processing and filing. In this respect, it remains essential that documents are provided digitally, in a timely manner, and in full.
We are happy to assist you with any questions or practical implications for your business.
Should you require any further clarification, please do not hesitate to contact your account manager.
