13
Apr

Upcoming changes to VAT filing in Belgium

Who this will interest: Businesses trading in the Belgium

Key point(s): A number of changes to the Belgian VAT system are expected starting 1 May 2026.

Essentia’s take: In order to remain compliant in Belgium certain amendments will need to be made to VAT procedures.

Action points: Businesses trading in Belgium should ensure they incorporate these changes in their VAT procedures.

In detail

Belgium is in the process of modernising its VAT system and will introduce a number of changes from 1 May 2026. These include:

The use of a VAT provision account – Taxable persons will deposit funds into a VAT provision account. Once a VAT return is submitted, the tax authorities will process it and, based on the balance in the VAT return will withdraw the amount due from the account. The balance of the account can be tracked via a dedicated portal (MyMinfin). VAT credit available at 30 April 2026 will be automatically transferred to the new provision account.
New bank account details – As a result of the above, the bank account details related to the payment of VAT will change as well;
VAT refunds – It will now be possible to request the refund of the credit from a particular VAT return instead of the entire credit accumulated on the account. A particular box on the VAT return will need to be ticked in order to recover only the credit on that particular return while any other credit would be requested via the dedicated portal.
Holiday regime – The special holiday regime will be abolished. This regime allowed tax payers to submit VAT returns later during the second quarter, but the regime will be discontinued.