Since 2025, Belgium’s VAT chain has been gradually modernised. 1 May 2026<\/b> marks the most visible step for your day-to-day: the VAT current account is replaced by a VAT provision account<\/b>, the account number for VAT payments changes, and the summer tolerance is abolished.
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This article summarises what changes from 1 May 2026, and what it means for you.<\/p>\n
| \n \ud83d\udccb At a glance<\/b><\/p>\n \u2192 The VAT provision account<\/b> replaces the VAT current account<\/p>\n \u2192 New account number for your VAT payments: BE41 6792 0036 4210<\/b><\/p>\n \u2192 First return affected for quarterly filers (most self-employed): Q2 2026<\/b><\/p>\n \u2192 Refund via box 72<\/b> remains possible; any extra balance on the provision account is claimed via MyMinfin<\/p>\n \u2192 End of the summer tolerance<\/b>, with leniency for the 2026 transition<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n From 1 May 2026<\/b>, the VAT provision account<\/b> replaces the existing VAT current account. It works similarly but offers more flexibility.<\/p>\n The main difference:<\/b> amounts due and credits requested for refund are no longer recorded on this account<\/i>. You’ll only see the available provision balance, mainly used for settlement and balance management.<\/p>\n \n The FPS Finance can automatically use your available provisions:<\/b><\/p>\n when you submit your periodic return: to settle the amount due, including late interest and penalties;<\/p>\n<\/li>\n in case of a substitute declaration: to settle the debt (interest included);<\/p>\n<\/li>\n at the end of each quarter: to settle any uncontested VAT debts still owed.<\/p>\n<\/li>\n<\/ul>\n First return affected:<\/b><\/p>\n Quarterly filers<\/b> (most self-employed using Accountable): the Q2 2026<\/b> return, to be filed and paid by 25 July 2026<\/b>.<\/p>\n<\/li>\n Monthly filers<\/b>: the April 2026 return, to be filed and paid by 20 May 2026. Note: Accountable does not handle monthly VAT returns.<\/i><\/p>\n<\/li>\n<\/ul>\n \u2139\ufe0f What happens to your current account balance on 30 April 2026?<\/b><\/p>\n All your returns are in order<\/b> \u2192 the balance is automatically transferred to your new provision account.<\/p>\n One or more returns are missing<\/b> \u2192 you’ll have a few extra weeks to file. After that, the administration will decide whether the balance should be refunded or applied to outstanding debts.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n From 1 May 2026<\/b>, your periodic VAT payments must be made to:<\/p>\n BE41 6792 0036 4210<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n This account is used to:<\/p>\n fund your VAT provision account;<\/p>\n<\/li>\n pay a periodic return before the legal payment deadline;<\/p>\n<\/li>\n pay after the legal deadline (including interest and penalties), as long as no enforceable title has been issued.<\/p>\n<\/li>\n<\/ul>\n \ud83d\udca1 The easiest way: pay your VAT directly from Accountable<\/b><\/p>\n In VAT Return \u2192 VAT Payment<\/b>, you’ll find a QR code to scan with your banking app. The right amount, structured communication and account number are pre-filled automatically, no more risk of payment errors.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n If you have a standing order<\/b> set up for your VAT payments, remember to update the account number before 1 May 2026.<\/p>\n \ud83d\udea8 For payments on a return or substitute declaration once an enforceable title has been issued, and for any other VAT debts established by the FPS Finance, the account number is BE42 6792 0000 0054.<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n From 1 May 2026, the refund procedure changes. Via the periodic return<\/b>: the refund is limited to the amount in box 72<\/b> of the relevant return, i.e. only the credit for the current period. Via MyMinfin<\/b>: if you have a larger credit available on your provision account (for instance a carried-over balance), you can request a refund directly from your MyMinfin space.<\/p>\n \u2139\ufe0f When you submit your VAT return through Accountable, the refund request (limited to box 72) is automatically included. No further action is needed on your side.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n Conditions for the refund to actually be paid out:<\/b><\/p>\n the relevant return must be filed on time<\/b>;<\/p>\n<\/li>\n the returns for the previous six months<\/b> must also have been filed on time;<\/p>\n<\/li>\n the credit must be at least \u20ac50<\/b>;<\/p>\n<\/li>\n a valid bank account number<\/b> must be on file.<\/p>\n<\/li>\n<\/ul>\n The summer tolerance<\/b>, which traditionally allowed extra time for the Q2 return (and for June\/July returns for monthly filers), is abolished from 1 May 2026. Transitional measure for 2026<\/b>: thanks to the ITAA’s intervention, the administration has committed not to apply any late-filing penalties<\/b> if returns are filed within the deadlines that previously corresponded to the summer tolerance, namely:<\/p>\n |