Modernisation of the VAT chain – new features from 1 May 2026

The VAT chain refers to the procedure for the submission of the (periodic) VAT returns, the payment of the VAT due and the refund of VAT credits, and to the control of these procedures. The changes to the VAT chain have been implemented in phases.

An important final step will take place on 1 May 2026, including the introduction of the VAT commission account to replace the current VAT account.

Changes effective from 1 January 2025

The following changes have already been in effect since 1 January 2025

• Extension of the declaration and payment deadline for quarterly declarants until the 25th (previously 20th)
• in case of non-submission of a periodic VAT return
• Limitation of the deadline for correcting a VAT declaration until the deadline for filing
• Generalized monthly refund (no longer required permit)
• Deadline of one month to reply to a by Belgian tax authorities (the deadline is reduced to ten days if the question is part of the control of a VAT credit).

What will change from 1 May 2026?

• Replacement of the current VAT account by the commission account
• The commission account will apply for the first time to the VAT returns for April 2026 and the second quarter of 2026
• In the VAT return, you can reclaim the credit by ticking the box in grid 72 of the relevant return.
• The credit on the commission account can be reclaimed via MyMinFin
• The holiday scheme will disappear. Tolerance: if the VAT return is submitted in 2026 within the deadlines of the old holiday scheme, no penalty will be imposed as a transitional measure
• As of May 1, 2026, new account numbers must be used for the payment of VAT:
  • Payment of VAT due resulting from a VAT return: BE41 6792 0036 4210
  • Payment of other VAT debts: BE42 6792 0000 0054

What happens to the balance on the VAT current account on 30 April 2026?

• When all periodic VAT returns have been submitted: the credit is automatically transferred to the commission account.
• At least one VAT return is still missing on 30 April 2026: the VAT payer will then have a few weeks to submit the missing return(s). The Belgian tax authorities will then check whether the credit can be repaid or must be used to settle any existing debt with the tax office.

If you have any questions about this, please feel free to contact our VAT team.