Belgium: Modernisation of the VAT Chain

Modernisation of the VAT Chain in Belgium

Belgium is implementing a major reform of its VAT administration through the modernisation of the VAT Chain, a multi-phase project aimed at digitising processes, simplifying VAT compliance and improving the efficiency of VAT collection.

The reform began on 1 January 2025 with several procedural changes affecting VAT returns, deadlines and administrative processes. A further phase will enter into force on 1 May 2026, introducing a new system for managing VAT balances and payments.

The full implementation of the VAT changes was planned to enter into force by 1 October 2025, however, the Belgian tax authorities postponed the launch of the new VAT chain system to give professionals more time to adapt to the significant operational changes. As a result, the following key elements of the VAT chain reform are now scheduled for 1 May 2026:

• Activation of the new VAT account (compte-provisions)
• VAT refunds through the new system
• New bank account details for VAT payments

Find here the official announce with the new implementation date.

Businesses registered for VAT in Belgium should review these changes carefully, as they affect VAT reporting, refund procedures and the management of VAT balances.

Objectives of the Belgian VAT Chain Reform

The modernisation project aims to streamline VAT administration for both taxpayers and the Belgian tax authorities. The reform focuses on:

• Digitalisation of VAT processes
• Simplification of VAT compliance procedures
• Greater transparency in the management of VAT balances
• More efficient collection of VAT and other tax debts

The new framework also seeks to encourage compliant behaviour by introducing clearer processes and more proportionate penalties.

1. New VAT Provision Account from 1 May 2026

A key development in the reform will take effect on 1 May 2026, when the VAT current account will be replaced by a VAT provision account (compte-provisions TVA in the local language).

Under this new system, taxable persons will maintain a VAT balance with the tax authorities. When a periodic VAT return is processed, the authorities will automatically deduct the VAT amount due from this provision account.

This mechanism is intended to simplify VAT payments and provide businesses with a clearer overview of their VAT situation.

The VAT provision account will be managed through the MyMinfin portal, where taxpayers will be able to:

• monitor their VAT balance
• view transactions linked to VAT returns
• manage VAT credits and refunds

This account will centralise the management of VAT balances and payments and will be accessible through the MyMinfin platform, allowing taxpayers to monitor their VAT financial position in a single digital environment. The first VAT returns recorded in the new system will be:

• the April 2026 monthly VAT return, and
• the Q2 2026 VAT return for quarterly filers.

Transition From the Current VAT Account

If a business still has a VAT credit on its current VAT account on 30 April 2026, the balance will be automatically transferred to the new VAT provision account, provided that all required VAT returns have been filed.

If one or more VAT returns are missing, the tax authorities may first verify the situation and determine whether the credit should be refunded or used to offset outstanding tax debts.

2. Changes to VAT Refund Requests in Belgium

The reform also modifies the way VAT refunds are requested and processed.

From 1 May 2026, when a taxable person indicates in its periodic VAT return that it wishes to recover a VAT credit, the refund requested through the return will be limited to the amount declared in box 72 of that specific VAT return.

However, businesses will still be able to request the refund of the total credit available in their VAT provision account via MyMinfin. This approach is intended to give businesses more flexibility while ensuring better control of refund requests.

Finally, the VAT return submission deadline must be strictly respected to be able to request a VAT refund in case the taxpayer is in a credit position in a reporting period. In this regard, once the Chain TVA rules are in place, the VAT reimbursement will only be allowed if the following conditions are met:

• The periodic return in which the refund is requested was filed on time according to the VAT calendar.
• The periodic VAT returns for the previous six months preceding were also filed on time.
• The VAT credit amounts to at least EUR 50.
• You have provided a bank account number correctly and on time.

3. VAT Payments in Belgium: New Bank Account Details

As part of the reform, new bank account details will be introduced for VAT payments from 1 May 2026:

• Account for Standard Payments: BE41 6792 0036 4210. Use this account for:
  • Funding your VAT provision account.
  • Regular VAT returns paid before the legal due date.
  • VAT returns paid after the due date, including late interest and fines—provided no enforcement order has been issued.
  • Settling replacement returns (déclarations de substitution) and related interest, again as long as there is no enforcement order from the Belgian tax authorities (SPF Finances).
• Account for Enforced Debts: BE42 6792 0000 0054. Use this account for:
  • Payments on VAT returns or replacement returns after an enforcement order (titre exécutoire) has been issued by SPF Finances.
  • All other VAT debts formally established by the authorities.

4. End of the VAT Holiday Regime

Another important change from 1 May 2026 is the abolition of the VAT holiday regime, which previously allowed extended filing deadlines during the summer period.

As a transitional measure, if VAT returns are filed within the deadlines that would have applied under the former holiday regime in the first year of implementation, late filing penalties will not be applied.

‍Additional VAT Compliance Changes Effective Since January 2025

The first phase of the reform entered into force on 1 January 2025, introducing several procedural updates affecting VAT reporting and administration.

• Extended deadlines for quarterly VAT filers: Businesses submitting quarterly VAT returns benefit from extended deadlines for filing and payment, providing additional time to meet their compliance obligations. Find here the tax calendar in Belgium.
• Removal of corrective VAT returns after the filing deadline: Under the new rules, taxpayers can no longer submit corrective VAT returns after the legal filing deadline for the relevant reporting period. Any corrections must therefore be made within the applicable deadline. This change requires businesses to ensure that VAT returns are accurate at the time of submission, as post-deadline corrections are no longer permitted.
• Response deadline for information requests: A formal deadline to respond to requests for information from the tax authorities has been introduced. This aims to create greater legal certainty regarding administrative procedures and timelines.
• Substitute VAT return in case of non-filing: If a taxpayer fails to submit a periodic VAT return, the tax authorities may now issue a substitute VAT return proposal. This estimated declaration allows the authorities to determine the VAT due when no return has been filed. The proposed estimated amounts are based on the highest amount of VAT due declared on the previous 12 VAT returns submitted prior to the reporting period in question. Taxpayers must submit the final return for the missing period within one month after receiving the tax authorities’ assessment. If the new deadline is missed, the authorities will consider their proposal as final and it can only be contested via an official appeal or court proceedings. The VAT payment will be subject to additional late payment interest and possibly a penalty.
• Adjusted penalty framework: The reform also introduces revised administrative penalties, which are generally lower when businesses demonstrate compliant behaviour.
• Improved VAT refund procedures: VAT refund procedures have been adjusted to make them more flexible. In addition, monthly VAT refund procedures are now automatically available for monthly filers, helping improve cash flow for businesses with recurring VAT credit positions.

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