Belgium Launches New VAT Provision Account and Payment Rules from May 2026

• From 1 May 2026, Belgium will replace the current VAT account with a new VAT provision account, managed via the MyMinfin platform.
• A new bank account number (BE41 6792 0036 4210) must be used for VAT payments from this date.
• VAT refunds will be limited to the amount in box 72 of each return; remaining credits will be managed in the provision account.
• The holiday arrangement for filing deadlines is abolished, but no penalties for late returns within former holiday deadlines in 2026.
• Existing VAT account balances as of 30 April 2026 will be transferred to the new account if all returns are filed; otherwise, there will be a grace period to submit missing returns before authorities decide on the balance.

Source: news.pwc.be

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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