The modernisation of the Belgian VAT chain from May 2026

MƤrz 10, 2026 EU-Umsatzsteuer-Update

EffectiveĀ 1st May 2026,Ā BelgiumĀ officially enters the final phase of its “VAT Chain” modernisation, an administrative reform designed to digitalise tax management and improve compliance. This date marks the transition to a new financial structure for all VAT-registered businesses in Belgium, centralising accounts and altering how refunds and payments are handled.

  1. Replacement of the VAT Current Account
    The traditional VAT current account and special account are abolished and replaced by a newĀ VAT Provision Account. This account will centralise a taxpayer’s entire VAT position, including available credits and historical transactions. Businesses can manage this account via theĀ MyMinfin platform, which allows for the tracking of credits and manual allocation of funds to other tax debts.

The first returns processed under this system will be those forĀ April 2026Ā (monthly filers) andĀ Q2 2026Ā (quarterly filers).

  1. New Refund Procedures and “Box 72”
    The mechanism for reclaiming VAT credits has been significantly refined to prevent long-term stagnation of funds. Refund requests are now strictly limited to the amounts reported inĀ Box 72Ā of the periodic VAT return. A credit carried forward from previous periods will have to be claimed via special portal.

Any requested refund will first be automatically offset against existing or anticipated tax debts before being paid out.

  1. VAT Payments
    The bank account into which VAT payments are made is going to change.
  2. Administrative Changes
    The “VAT holiday” (extension for summer filings) has been abolished. During a transitional measure in 2026, the Belgian Authority may waive certain late-submission penalties.

The 1st May changes follow theĀ 1st January 2026Ā mandate forĀ B2B e-invoicing, which requires structured electronic invoices via theĀ Peppol networkĀ for domestic transactions. Additionally, as ofĀ 1st March 2026, VAT rates increased from 6% to 12% for hotels and campsites, while takeaway meal rates remained under debate.

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