Belgium Sets May 1, 2026, as Effective Date for VAT Chain Reform Measures

• Belgium’s VAT chain reform measures will take effect on May 1, 2026, after multiple postponements.
• The reform replaces the VAT current account with a VAT provision account.
• Amounts from the VAT current account will be transferred to the VAT provision account if all periodic VAT returns are filed by April 30, 2026.
• VAT credit refund requests in periodic returns will only apply to the credit from that specific return.
• To receive outstanding VAT credit from the VAT provision account, a separate request must be submitted via MyMinfin.

Source: kpmg.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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