{"id":211185,"date":"2026-04-27T16:34:07","date_gmt":"2026-04-27T14:34:07","guid":{"rendered":"https:\/\/www.asd-int.com\/?post_type=mini_blog&p=211185"},"modified":"2026-04-27T16:34:12","modified_gmt":"2026-04-27T14:34:12","slug":"belgium-the-vat-chain-measures-will-enter-into-force-on-1-may-2026","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/belgium-the-vat-chain-measures-will-enter-into-force-on-1-may-2026\/","title":{"rendered":"Belgium: The VAT chain measures will enter into force on 1 May 2026"},"content":{"rendered":"\n

After several successive postponements<\/a>, Belgium finally confirms the entry into force of the VAT chain reform on 1 May 2026<\/strong>1<\/a><\/sup>. <\/p>\n\n\n\n

Initially announced by the law of 12 March 2023, this reform had already been postponed several times due to technical and operational constraints.<\/p>\n\n\n\n

Initially scheduled for 1 January 2025<\/a>, the reform was accompanied by a transitional period, which itself was extended several times. <\/p>\n\n\n\n

\u26a0\ufe0f Important<\/strong><\/div><\/div><\/span>
On 4 March 2026, the Belgian federal government officially confirmed that all the new measures would come into effect from 1 May 2026<\/strong>.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n

The VAT provision account replaces the VAT current account<\/h2>\n\n\n\n

The reform introduces a major change: the abolition of the VAT current account in favour of a VAT provision account<\/strong>.<\/p>\n\n\n\n

The balances will be transferred to this new account provided that all periodic returns have been filed by 30 April 2026<\/strong>. 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<\/strong>.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

New VAT bank account numbers<\/h2>\n\n\n\n

As from 1 May 2026, VAT payments must be made to new accounts:<\/p>\n\n\n\n

Payment type<\/th>Account number<\/th>Description<\/th><\/tr><\/thead>
VAT due, interest, fines (excluding enforceable title)<\/td>BE41 6792 0036 4210<\/td>Current payments related to VAT returns<\/td><\/tr>
Payment after enforceable title<\/td>BE42 6792 0000 0054<\/td>Recovery following official decision<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
\u26a0\ufe0f Important<\/strong><\/div><\/div><\/span>
These new accounts will, in principle, apply to VAT returns for the period ending in April 2026<\/strong>.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n

VAT calendar 2026: main changes<\/h2>\n\n\n\n

The 2026 VAT calendar introduces several important changes.<\/p>\n\n\n\n

1. Abolition of the \u201ctax holidays\u201d regime<\/h3>\n\n\n\n

The mechanism allowing the postponement of filing deadlines for certain returns is abolished.<\/p>\n\n\n\n

2. Filing deadlines in 2026<\/h3>\n\n\n\n
Return<\/th>Normal deadline<\/th>Weekend\/public holiday postponement<\/th>Remarks<\/th><\/tr><\/thead>
VAT Q1 2026<\/td>25 April 2026<\/td>27 April 2026<\/td>Postponement maintained<\/td><\/tr>
VAT Q2 2026<\/td>25 July 2026<\/td>\u274c Not applicable<\/td>No postponement to Monday<\/td><\/tr>
Monthly returns<\/td>according to calendar<\/td>\u2714 Yes<\/td>Postponement maintained<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
\u26a0\ufe0f Please note<\/strong><\/div><\/div><\/span>
The deferral no longer applies to quarterly returns, with the exception of the first quarter of 2026<\/strong>.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n

3. Intracommunity lists<\/h3>\n\n\n\n
Frequency<\/th>Deadline<\/th>Weekend postponement<\/th>Specificity<\/th><\/tr><\/thead>
Monthly<\/td>according to calendar<\/td>\u2714 Yes<\/td>Postponement to the next working day<\/td><\/tr>
Quarterly<\/td>25 April 2026 (Q1)<\/td>\u274c No<\/td>No postponement, unlike VAT<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

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.<\/p>\n\n\n\n

<\/span>

ASD Group supports you with VAT compliance in Belgium<\/strong><\/h3>

Anticipate the impacts of the Belgian VAT chain reform<\/strong> and secure your tax obligations with our experts.<\/p><\/div>

Contact our Belgian VAT experts ><\/strong><\/div><\/a><\/div><\/div><\/div><\/div>\n\n\n
  1. vat-consult.be<\/a> (in English) \u21a9\ufe0e<\/a><\/li><\/ol>\n\n\n
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    No\u00e9mie Almot<\/strong>
    Community Manager & Copywriter<\/em><\/p>\n\n\n\n

    No\u00e9mie 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.<\/p>\n\n\n\n