{"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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    ASD Group Editorial Team<\/strong>
    Experts in VAT, customs, and international regulations<\/em><\/p>\n\n\n\n

    The ASD Group team is a collective of specialized experts. They create and manage blog articles and news updates across our sites, focusing on VAT, international taxes, customs operations, social regulations, and international trade. With a clear and educational approach, the team makes complex and technical subjects easily understandable and relevant for businesses.<\/p>\n\n\n\n