News article

Belgium: next phase of VAT Chain modernization starts May 1, 2026

The Belgian tax authorities have announced that the next phase in the modernization of the VAT chain will take effect on May 1, 2026. This phase introduces several key changes for VAT-registered businesses:

• Centralized Management via MyMinfin: Businesses will be able to consult and manage their financial status more easily in one central location.
• Abolition of the “Summer Break” Regulation: The standard filing extension during the summer period is being discontinued. As a transitional measure for this year, no late-filing penalties will be imposed if the return is submitted within the deadlines of the former regulation.
• New Bank Account Numbers: New account numbers will be introduced specifically for VAT payments.
• Refund Requests: Any refund request made directly within a VAT return will be limited to the credit resulting from that specific return. However, any remaining credit on the “VAT Provision Account” can still be reclaimed via the MyMinfin portal.

Transition of VAT Credits VAT credits remaining on the current account as of April 30, 2026, will be automatically transferred to the new VAT Provision Account, provided that all VAT returns have been filed by that date.

If there are outstanding returns on April 30, the tax authorities will allow a grace period of several weeks to complete the filings. Following this period, they will determine whether the credit can be refunded or if it must be applied to cover outstanding debts.

Future Developments Further details regarding payments via direct debit and the ongoing progress of this modernization project will be published soon. The official 2026 VAT calendar is now available on the FPS Finance website.