{"id":211543,"date":"2026-08-07T16:41:40","date_gmt":"2026-08-07T14:41:40","guid":{"rendered":"https:\/\/asdgrouptax.com\/belgique-les-mesures-relatives-a-la-chaine-tva-entreront-en-vigueur-le-1er-mai-2026\/"},"modified":"2026-08-21T09:12:45","modified_gmt":"2026-08-21T07:12:45","slug":"belgique-les-mesures-relatives-a-la-chaine-tva-entreront-en-vigueur-le-1er-mai-2026","status":"publish","type":"actualite","link":"https:\/\/asdgrouptax.com\/fr\/belgique-les-mesures-relatives-a-la-chaine-tva-entreront-en-vigueur-le-1er-mai-2026\/","title":{"rendered":"Belgique : les mesures relatives \u00e0 la cha\u00eene TVA entreront en vigueur le 1er mai 2026"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.asd-int.com\/en\/belgium-entry-into-force-of-the-law-to-modernise-the-vat-system-postponed\/\">Apr\u00e8s plusieurs reports successifs<\/a>, la Belgique confirme d\u00e9sormais que la <strong>r\u00e9forme de la cha\u00eene TVA entrera en vigueur le 1er mai 2026<\/strong><sup data-fn=\"40f4195b-53eb-48f8-9f80-4c3255271819\" class=\"fn\"><a href=\"#40f4195b-53eb-48f8-9f80-4c3255271819\" id=\"40f4195b-53eb-48f8-9f80-4c3255271819-link\">1<\/a><\/sup>.<\/p>\n\n<p class=\"wp-block-paragraph\">Pr\u00e9vue par la loi du 12 mars 2023, cette r\u00e9forme avait d\u00e9j\u00e0 \u00e9t\u00e9 report\u00e9e \u00e0 plusieurs reprises en raison de contraintes techniques et op\u00e9rationnelles.<\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.asd-int.com\/en\/belgium-implementation-of-the-vat-chain-postponed-indefinitely\/\">Initialement pr\u00e9vue au 1er janvier 2025<\/a>, la r\u00e9forme s&rsquo;accompagnait d&rsquo;une p\u00e9riode transitoire, elle-m\u00eame prolong\u00e9e \u00e0 plusieurs reprises. <\/p>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-zdnxh\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-zdnxh \"><div class=\"eb-notice-wrapper eb-notice-zdnxh\" data-id=\"eb-notice-zdnxh\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f Important<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Le 4 mars 2026, le gouvernement f\u00e9d\u00e9ral belge a officiellement confirm\u00e9 que l&rsquo;ensemble des nouvelles mesures entrerait en vigueur \u00e0 compter du 1er mai 2026.<\/div><\/div><\/div><\/div><\/div>\n                \n\n<h2 class=\"wp-block-heading\">Le compte-provisions TVA remplacera le compte courant TVA<\/h2>\n\n<p class=\"wp-block-paragraph\">L&rsquo;une des principales \u00e9volutions de la r\u00e9forme est le <strong>remplacement du compte courant TVA par un compte-provisions TVA<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Les soldes existants seront transf\u00e9r\u00e9s sur ce nouveau compte sous r\u00e9serve que toutes les d\u00e9clarations p\u00e9riodiques aient \u00e9t\u00e9 d\u00e9pos\u00e9es au plus tard le <strong>30 avril 2026<\/strong>. \u00c0 d\u00e9faut, une p\u00e9riode de r\u00e9gularisation sera accord\u00e9e. <strong>En cas de non-respect de ces conditions, l&rsquo;administration pourra soit rembourser le cr\u00e9dit, soit l&rsquo;imputer sur une dette fiscale existante<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">\u00c0 compter du 1er mai 2026, les demandes de remboursement introduites via la d\u00e9claration p\u00e9riodique porteront uniquement sur le cr\u00e9dit g\u00e9n\u00e9r\u00e9 au titre de la p\u00e9riode concern\u00e9e (case 72). Pour r\u00e9cup\u00e9rer un solde du compte-provisions TVA, une demande distincte devra \u00eatre introduite via MyMinfin.<\/p>\n\n<h2 class=\"wp-block-heading\">Nouvelles coordonn\u00e9es bancaires pour les paiements de TVA<\/h2>\n\n<p class=\"wp-block-paragraph\">\u00c0 compter du 1er mai 2026, les paiements de TVA devront \u00eatre effectu\u00e9s sur les nouveaux comptes bancaires suivants :<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Cat\u00e9gorie de paiement<\/th><th>Num\u00e9ro de compte bancaire<\/th><th>Objet<\/th><\/tr><\/thead><tbody><tr><td>TVA due, int\u00e9r\u00eats et p\u00e9nalit\u00e9s (hors titre ex\u00e9cutoire)<\/td><td>BE41 6792 0036 4210<\/td><td>Paiements actuellement dus au titre des d\u00e9clarations de TVA<\/td><\/tr><tr><td>Paiements effectu\u00e9s \u00e0 la suite d&rsquo;un titre ex\u00e9cutoire<\/td><td>BE42 6792 0000 0054<\/td><td>Recouvrement \u00e0 la suite d&rsquo;une d\u00e9cision officielle<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-7fwvy\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-7fwvy \"><div class=\"eb-notice-wrapper eb-notice-7fwvy\" data-id=\"eb-notice-7fwvy\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f Important<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">En r\u00e8gle g\u00e9n\u00e9rale, ces nouveaux comptes seront utilis\u00e9s pour les d\u00e9clarations de TVA couvrant les p\u00e9riodes prenant fin en avril 2026.<\/div><\/div><\/div><\/div><\/div>\n                \n\n<h2 class=\"wp-block-heading\">Calendrier TVA 2026 : principales \u00e9volutions<\/h2>\n\n<p class=\"wp-block-paragraph\">Le calendrier TVA 2026 introduit plusieurs \u00e9volutions importantes.<\/p>\n\n<h3 class=\"wp-block-heading\">1. Fin du r\u00e9gime des \u00ab vacances fiscales \u00bb<\/h3>\n\n<p class=\"wp-block-paragraph\">Le m\u00e9canisme permettant de reporter les \u00e9ch\u00e9ances de d\u00e9p\u00f4t de certaines d\u00e9clarations est supprim\u00e9.<\/p>\n\n<h3 class=\"wp-block-heading\">2. \u00c9ch\u00e9ances d\u00e9claratives en 2026<\/h3>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>D\u00e9claration de TVA<\/th><th>\u00c9ch\u00e9ance normale<\/th><th>Report lorsque l&rsquo;\u00e9ch\u00e9ance tombe un week-end ou un jour f\u00e9ri\u00e9<\/th><th>Remarques<\/th><\/tr><\/thead><tbody><tr><td>D\u00e9claration de TVA du 1er trimestre 2026<\/td><td>25 avril 2026<\/td><td>27 avril 2026<\/td><td>Report maintenu<\/td><\/tr><tr><td>D\u00e9claration de TVA du 2e trimestre 2026<\/td><td>25 juillet 2026<\/td><td>\u274c Ne s&rsquo;applique pas<\/td><td>Pas de report au lundi suivant<\/td><\/tr><tr><td>D\u00e9clarations de TVA mensuelles<\/td><td>Selon le calendrier<\/td><td>\u2714 Oui<\/td><td>Report maintenu<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-ey0wm\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-ey0wm \"><div class=\"eb-notice-wrapper eb-notice-ey0wm\" data-id=\"eb-notice-ey0wm\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f \u00c0 noter<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Le report ne s&rsquo;applique plus aux d\u00e9clarations trimestrielles, \u00e0 l&rsquo;exception de celles du premier trimestre 2026.<\/div><\/div><\/div><\/div><\/div>\n                \n\n<h3 class=\"wp-block-heading\">3. Relev\u00e9s intracommunautaires<\/h3>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Fr\u00e9quence de d\u00e9p\u00f4t<\/th><th>Date limite<\/th><th>Report en cas de week-end<\/th><th>R\u00e8gle sp\u00e9cifique<\/th><\/tr><\/thead><tbody><tr><td>D\u00e9p\u00f4t mensuel<\/td><td>Selon le calendrier<\/td><td>\u2714 Oui<\/td><td>Report au jour ouvrable suivant<\/td><\/tr><tr><td>D\u00e9p\u00f4t trimestriel<\/td><td>25 avril 2026 (T1)<\/td><td>\u274c Non<\/td><td>Pas de report, contrairement aux d\u00e9clarations de TVA<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Une diff\u00e9rence notable s&rsquo;applique au 1er trimestre 2026 : l&rsquo;\u00e9ch\u00e9ance de la d\u00e9claration de TVA est report\u00e9e au 27 avril, tandis que le relev\u00e9 intracommunautaire doit toujours \u00eatre d\u00e9pos\u00e9 au plus tard le 25 avril 2026.<\/p>\n\n<div class=\"wp-block-essential-blocks-call-to-action  root-eb-call-to-action-x33hj\"><div class=\"eb-parent-wrapper eb-parent-eb-call-to-action-x33hj \"><div class=\"eb-cia-wrapper eb-call-to-action-x33hj\" data-icon=\"dashicons-shield-alt\"><div class=\"eb-cia-text-wrapper\"><span class=\"dashicon dashicons dashicons-shield-alt eb-cia-icon\"><\/span><h3 class=\"eb-cia-title\"><strong>ASD Group vous accompagne dans la mise en conformit\u00e9 TVA en Belgique<\/strong><\/h3><p class=\"eb-cia-description\"><strong>Anticipez la r\u00e9forme belge de la cha\u00eene TVA<\/strong> et assurez la bonne gestion de vos obligations fiscales avec l&rsquo;accompagnement de nos experts.<\/p><\/div><div class=\"eb-cia-button-wrapper\"><a href=\"https:\/\/www.asd-int.com\/fr\/contact\/\" target=\"_self\" rel=\"noopener\"><div class=\"eb-cia-button is-large\"><strong>Contactez nos experts belges en TVA &gt;<\/strong><\/div><\/a><\/div><\/div><\/div><\/div>\n<ol class=\"wp-block-footnotes\"><li id=\"40f4195b-53eb-48f8-9f80-4c3255271819\"><a href=\"https:\/\/www.vat-consult.be\/blog\/belgian-vat-provision-account\" target=\"_blank\" rel=\"noreferrer noopener\">vat-consult.be<\/a><em> (en anglais)<\/em> <a href=\"#40f4195b-53eb-48f8-9f80-4c3255271819-link\" aria-label=\"Aller \u00e0 la note de bas de page 1\">\u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"<p>Apr\u00e8s plusieurs reports successifs, la Belgique confirme d\u00e9sormais que la r\u00e9forme de la cha\u00eene TVA entrera en vigueur le 1er mai 2026. Pr\u00e9vue par la loi du 12 mars 2023, cette r\u00e9forme avait d\u00e9j\u00e0 \u00e9t\u00e9 report\u00e9e \u00e0 plusieurs reprises en raison de contraintes techniques et op\u00e9rationnelles. Initialement pr\u00e9vue au 1er janvier 2025, la r\u00e9forme s&rsquo;accompagnait [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":211542,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":"[{\"content\":\"<a href=\\\"https:\\\/\\\/www.vat-consult.be\\\/blog\\\/belgian-vat-provision-account\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">vat-consult.be<\\\/a><em> (en anglais)<\\\/em>\",\"id\":\"40f4195b-53eb-48f8-9f80-4c3255271819\"}]"},"categories":[511],"tags":[904,913,905,903],"country":[941],"class_list":["post-211543","actualite","type-actualite","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-fr","tag-tax-obligations","tag-tva","tag-vat","tag-vat-system","country-belgique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Belgique : les mesures relatives \u00e0 la cha\u00eene TVA entreront en vigueur le 1er mai 2026 | ASD Group Tax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/asdgrouptax.com\/fr\/belgique-les-mesures-relatives-a-la-chaine-tva-entreront-en-vigueur-le-1er-mai-2026\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Belgique : les mesures relatives \u00e0 la cha\u00eene TVA entreront en vigueur le 1er mai 2026 | ASD Group Tax\" \/>\n<meta property=\"og:description\" content=\"Apr\u00e8s plusieurs reports successifs, la Belgique confirme d\u00e9sormais que la r\u00e9forme de la cha\u00eene TVA entrera en vigueur le 1er mai 2026. 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