After several successive postponements, Belgium has now confirmed that the VAT chain reform will enter into force on 1 May 20261.
Provided for by the law of 12 March 2023, this reform had already been postponed several times due to technical and operational constraints.
Initially scheduled for 1 January 2025, the reform was accompanied by a transitional period, which was itself extended several times.
The VAT provision account will replace the current VAT account
One of the main changes introduced by the reform is the replacement of the current VAT account with a VAT provision account.
Existing balances will be transferred to this new account provided that all periodic returns have been filed by 30 April 2026 at the latest. Otherwise, a regularisation period will be granted. If these conditions are not met, the tax authorities may either refund the credit or offset it against an existing tax debt.
As of 1 May 2026, refund claims submitted through the periodic VAT return will only cover the credit generated for the relevant period (box 72). To recover a balance from the VAT provision account, a separate application must be submitted via MyMinfin.
New bank details for VAT payments
As of 1 May 2026, VAT payments must be made to the following new bank accounts:
| Payment category | Bank account number | Purpose |
|---|---|---|
| VAT due, interest and penalties (excluding enforceable title) | BE41 6792 0036 4210 | Payments currently due under VAT returns |
| Payments made following an enforceable title | BE42 6792 0000 0054 | Collection following an official decision |
2026 VAT calendar: key changes
The 2026 VAT calendar introduces several important changes.
1. End of the “tax holiday” regime
The mechanism allowing the filing deadlines for certain returns to be postponed has been abolished.
2. Filing deadlines in 2026
| VAT return | Normal deadline | Postponement when the deadline falls on a weekend or public holiday | Remarks |
|---|---|---|---|
| Q1 2026 VAT return | 25 April 2026 | 27 April 2026 | Postponement maintained |
| Q2 2026 VAT return | 25 July 2026 | ❌ Does not apply | No postponement to the following Monday |
| Monthly VAT returns | According to the calendar | ✔ Yes | Postponement maintained |
3. Intra-Community statements
| Filing frequency | Deadline | Postponement in case of a weekend | Specific rule |
|---|---|---|---|
| Monthly filing | According to the calendar | ✔ Yes | Postponement to the next working day |
| Quarterly filing | 25 April 2026 (Q1) | ❌ No | No postponement, unlike VAT returns |
A notable difference applies to the first quarter of 2026: the VAT return deadline is postponed to 27 April, whereas the Intra-Community statement must still be filed by 25 April 2026 at the latest.
ASD Group supports you with VAT compliance in Belgium
Prepare for the Belgian VAT chain reform and ensure proper management of your tax obligations with the support of our experts.
- vat-consult.be (in English) ↩︎
