After several successive postponements, Belgium finally confirms the entry into force of the VAT chain reform on 1 May 20261.
Initially announced by the law of 12 March 2023, this reform had already been postponed several times due to technical and operational constraints.
Initially scheduled for 1 January 2025, the reform was accompanied by a transitional period, which itself was extended several times.
The VAT provision account replaces the VAT current account
The reform introduces a major change: the abolition of the VAT current account in favour of a VAT provision account.
The balances will be transferred to this new account provided that all periodic returns have been filed by 30 April 2026. Otherwise, a regularization period will be granted. In the event of non-compliance, the administration may either refund the credit or offset it against an existing tax debt.
As from 1 May 2026, refund requests via the periodic return will only concern the credit for the period (box 72). To recover a balance from the VAT provision account, a separate request must be made via MyMinfin.
New VAT bank account numbers
As from 1 May 2026, VAT payments must be made to new accounts:
| Payment type | Account number | Description |
|---|---|---|
| VAT due, interest, fines (excluding enforceable title) | BE41 6792 0036 4210 | Current payments related to VAT returns |
| Payment after enforceable title | BE42 6792 0000 0054 | Recovery following official decision |
VAT calendar 2026: main changes
The 2026 VAT calendar introduces several important changes.
1. Abolition of the “tax holidays” regime
The mechanism allowing the postponement of filing deadlines for certain returns is abolished.
2. Filing deadlines in 2026
| Return | Normal deadline | Weekend/public holiday postponement | Remarks |
|---|---|---|---|
| VAT Q1 2026 | 25 April 2026 | 27 April 2026 | Postponement maintained |
| VAT Q2 2026 | 25 July 2026 | ❌ Not applicable | No postponement to Monday |
| Monthly returns | according to calendar | ✔ Yes | Postponement maintained |
3. Intracommunity lists
| Frequency | Deadline | Weekend postponement | Specificity |
|---|---|---|---|
| Monthly | according to calendar | ✔ Yes | Postponement to the next working day |
| Quarterly | 25 April 2026 (Q1) | ❌ No | No postponement, unlike VAT |
A notable inconsistency appears for Q1 2026: the VAT return benefits from a postponement to 27 April, while the intracommunity list remains due on 25 April 2026.
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Noémie Almot
Community Manager & Copywriter
Noémie is a specialised content writer at ASD Group. She creates and manages blog articles as well as news updates on our websites, with a focus on VAT, international taxes, customs operations, social regulations, and international trade. With her clear and educational writing style, she makes complex and technical topics easily understandable and relevant for businesses.
