- From 1 May 2026, Belgium will introduce a new VAT provisions account, replacing the current VAT credits and debts account.
- Payment management will be streamlined, and the VAT holiday scheme (summer filing deadline extensions) will be abolished.
- New VAT bank account numbers will be introduced, but the new account will not accept incoming payments as of April 2026; existing payment procedures remain until further notice.
- VAT refunds via periodic returns will be limited to the amount in box 72; remaining credits must be claimed through the new account in MyMinfin.
- Existing credits will be automatically transferred if all returns are filed by 30 April 2026; missing returns get a short grace period before credits are refunded or offset.
Source: fintua.com
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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