{"id":13513,"date":"2026-03-10T15:17:17","date_gmt":"2026-03-10T15:17:17","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=13513"},"modified":"2026-03-10T15:17:17","modified_gmt":"2026-03-10T15:17:17","slug":"the-modernisation-of-the-belgian-vat-chain-from-may-2026","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/the-modernisation-of-the-belgian-vat-chain-from-may-2026\/","title":{"rendered":"The modernisation of the Belgian VAT chain from May 2026"},"content":{"rendered":"

Effective\u00a01st May 2026,\u00a0Belgium\u00a0officially 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.<\/p>\n

    \n
  1. Replacement of the VAT Current Account
    \n<\/strong>The traditional VAT current account and special account are abolished and replaced by a new\u00a0VAT Provision Account. This account will centralise a taxpayer’s entire VAT position, including available credits and historical transactions. Businesses can manage this account via the\u00a0MyMinfin platform, which allows for the tracking of credits and manual allocation of funds to other tax debts.<\/li>\n<\/ol>\n

    The first returns processed under this system will be those for\u00a0April 2026\u00a0(monthly filers) and\u00a0Q2 2026\u00a0(quarterly filers).<\/p>\n

      \n
    1. New Refund Procedures and “Box 72”
      \n<\/strong>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 in\u00a0Box 72\u00a0of the periodic VAT return. A credit carried forward from previous periods will have to be claimed via special portal.<\/li>\n<\/ol>\n

      Any requested refund will first be automatically offset against existing or anticipated tax debts before being paid out.<\/p>\n

        \n
      1. VAT Payments
        \n<\/strong>The bank account into which VAT payments are made is going to change.<\/li>\n
      2. Administrative Changes
        \n<\/strong>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.<\/li>\n<\/ol>\n

        The 1st May changes follow the\u00a01st January 2026\u00a0mandate for\u00a0B2B e-invoicing, which requires structured electronic invoices via the\u00a0Peppol network\u00a0for domestic transactions. Additionally, as of\u00a01st March 2026, VAT rates increased from 6% to 12% for hotels and campsites, while takeaway meal rates remained under debate.<\/p>\n

        ","protected":false},"excerpt":{"rendered":"

        Effective\u00a01st May 2026,\u00a0Belgium\u00a0officially enters the final phase of its “VAT Chain” modernisation, an administrative reform designed to digitalise tax management and improve compliance. This date marks the […]<\/p>\n","protected":false},"author":239137924,"featured_media":13515,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1387],"tags":[1417],"class_list":["post-13513","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","tag-belgium-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/03\/modbel_1140x360.jpg","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-3vX","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/13513","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/users\/239137924"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=13513"}],"version-history":[{"count":3,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/13513\/revisions"}],"predecessor-version":[{"id":13517,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/13513\/revisions\/13517"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/13515"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=13513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=13513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=13513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}