New VAT Provision Account from 01/05/2026

From 1 May 2026, the Federal Public Service Finance ushers in a new era.

for the Belgian VAT administration. The familiar VAT current account makes

place for the more modern VAT commission account. This reform is a crucial

step in the digitalization process launched in early 2025 to make the interaction between the tax authorities and the taxpayer more efficient and transparent.

What is the VAT provision account?

At its core, the VAT provision account is a personal, digital account at the FPS Finance where financial buffers are managed. It primarily contains:

• Unused credits: Amounts from VAT returns for which no active refund has been claimed.

• Advance payments: Deposits made by a company in preparation for future VAT obligations.

  
  

The transition will become concretely visible with the processing of the monthly returns for April 2026 and the quarterly returns for the second quarter of 2026.

New account number for VAT payments

From May 1, 2026 account number BE41 6792 0036 4210 must be used for VAT payments.

Check the configured payment orders in a timely manner so that payments continue to be processed correctly.

Active management and automatic settlement

The most striking difference compared to the old system is the role of the

administration. Whereas the current account was often a passive overview, it is becoming

the provision account an instrument for automatic debt settlement.

The tax authorities can use the balance for:

• The immediate settlement of the periodic return, including any penalties or default interest for late payment.

  
  

• Payments linked to replacement returns filed by the tax authorities

  have been drawn up by themselves. Settlement of all outstanding, undisputed VAT debts at the end of each quarter.

Transition and practical changes

Existing balances on the current current account will be on April 30, 2026

Automatically migrated to the new provision account. However, entrepreneurs with overdue returns must be careful : they are given only a short period to submit them before the tax authorities decide on the allocation of the credit.

Important additional points to consider:

• Centralization in MyMinfin: The handling of all VAT matters takes place entirely via the MyMinfin portal.

• Abolition of holiday scheme: The structural deferral during the summer months is disappearing. Although the tax authorities promise to be lenient during the initial transition, vigilance is required during planning.

• Stricter repayment: An effective refund of a VAT credit

  only takes place if this has been explicitly requested via schedule 72 of the

  report