📌 In short: from 1 May 2026, the way VAT payments and refunds work in Belgium has changed. The main thing to know is that the payment account number has changed. Old payments still get forwarded until end-2026, but update your details as soon as possible. |
🚨 New VAT payment account from 1 May 2026: |
Belgium replaced its old VAT current account with a new system called the VAT provisierekening (provision account). Instead of tracking a running balance, it simply shows how much credit you have available.
The first returns affected are Q2 2026 for quarterly filers and April 2026 for monthly filers. Everything before that follows the old rules.
Before 1 May 2026 | From 1 May 2026 | |
Payment account | Old BTW account | BE41 6792 0036 4210 |
Account type | Running debit/credit balance | Shows available provision only |
Summer filing pause | Allowed | No longer allowed (but leniently applied in 2026) |
Payments made to the old account are automatically forwarded to the new account until 31 December 2026. After that date, the old account no longer accepts transfers. Update your payment details now to avoid any issues.
If you have more VAT coming in than going out, you have two ways to claim it back:
Via your VAT return (box 72): this works if your last 6 returns were all filed on time and your credit is at least €50.
Via a refund request in MyMinfin: if you have a credit sitting in the new provisierekening, you can request it back this way. It is paid within one month if the amount is at least €50.
⚠️ Filing even one return late can block your ability to claim a refund via your return for the next cycle. Always file on time. |
The summer pause (where you could skip a VAT return during the holiday period) no longer exists. The tax office has said it will be flexible about this in 2026, but from 2027 all returns must be filed within the normal deadline without exception.
Nothing changes in how you submit your VAT return via Accountable or Intervat. The only practical change for most quarterly filers is the new payment account number. Update this in your banking app or standing order so your Q2 2026 payment goes to the right place.
Any questions about the new VAT rules? Our tax coaches are here to help. 😊
Author - Valesca Wilms
As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.
Who is Valesca ?Thank you for your feedback!
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