💡 A new step for VAT in Belgium
Since 2025, Belgium's VAT chain has been gradually modernised. 1 May 2026 marks the most visible step for your day-to-day: the VAT current account is replaced by a VAT provision account, the account number for VAT payments changes, and the summer tolerance is abolished.
This article summarises what changes from 1 May 2026, and what it means for you.
📋 At a glance → The VAT provision account replaces the VAT current account → New account number for your VAT payments: BE41 6792 0036 4210 → First return affected for quarterly filers (most self-employed): Q2 2026 → Refund via box 72 remains possible; any extra balance on the provision account is claimed via MyMinfin → End of the summer tolerance, with leniency for the 2026 transition |
1. The VAT provision account replaces the current account
From 1 May 2026, the VAT provision account replaces the existing VAT current account. It works similarly but offers more flexibility.
The main difference: amounts due and credits requested for refund are no longer recorded on this account. You'll only see the available provision balance, mainly used for settlement and balance management.
The FPS Finance can automatically use your available provisions:
when you submit your periodic return: to settle the amount due, including late interest and penalties;
in case of a substitute declaration: to settle the debt (interest included);
at the end of each quarter: to settle any uncontested VAT debts still owed.
First return affected:
Quarterly filers (most self-employed using Accountable): the Q2 2026 return, to be filed and paid by 25 July 2026.
Monthly filers: the April 2026 return, to be filed and paid by 20 May 2026. Note: Accountable does not handle monthly VAT returns.
ℹ️ What happens to your current account balance on 30 April 2026? All your returns are in order → the balance is automatically transferred to your new provision account. One or more returns are missing → 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. |
2. New bank account number for VAT payments
From 1 May 2026, your periodic VAT payments must be made to:
BE41 6792 0036 4210 |
This account is used to:
fund your VAT provision account;
pay a periodic return before the legal payment deadline;
pay after the legal deadline (including interest and penalties), as long as no enforceable title has been issued.
💡 The easiest way: pay your VAT directly from Accountable In VAT Return → VAT Payment, 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. |
If you have a standing order set up for your VAT payments, remember to update the account number before 1 May 2026.
🚨 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. |
3. VAT refunds: a new logic
From 1 May 2026, the refund procedure changes.
Via the periodic return: the refund is limited to the amount in box 72 of the relevant return, i.e. only the credit for the current period.
Via MyMinfin: 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.
ℹ️ 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. |
Conditions for the refund to actually be paid out:
the relevant return must be filed on time;
the returns for the previous six months must also have been filed on time;
the credit must be at least €50;
a valid bank account number must be on file.
4. End of the summer tolerance
The summer tolerance, 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: thanks to the ITAA's intervention, the administration has committed not to apply any late-filing penalties if returns are filed within the deadlines that previously corresponded to the summer tolerance, namely:
Return | 2026 tolerance date |
Q2 2026 (quarterly filers) | 10 August 2026 |
June 2026 (monthly filers) | 10 August 2026 |
July 2026 (monthly filers) | 10 September 2026 |
From 2027, this leniency no longer applies: the standard deadlines (25th of the month after the quarter for quarterly filers; 20th of the following month for monthly filers) will be strict.
5. Centralised management via MyMinfin
All your VAT credits and payments will now be visible and manageable in one place, via MyMinfin. There you can:
check your available provisions;
add new provisions via online payment or bank transfer;
request a partial or full refund of your provisions;
use your provisions to settle a debt of a different nature or make an advance payment.
6. Reminder: penalties in force since 2025
The following penalties have been in place since 1 January 2025 and remain applicable:
Late filing: €100 per month of delay, with a maximum of €500.
Non-filing:
€500 for the first offence;
€1,250 for the second offence;
€2,500 for the third offence;
€5,000 for each subsequent offence.
🚨 The penalty amount is determined by considering similar offences committed in the four years preceding the offence in question. An offence is considered a first offence if no penalty has been applied for similar previous offences. |
Non-payment or partial payment:
5% if the return was filed on time;
10% if the return was filed late;
15% in case of a substitute declaration.
📌 Going further
Other measures of the VAT chain modernisation have been in force since 2025:
filing and payment deadline for quarterly returns moved to the 25th of the following month;
obligation to respond to a VAT information request within one month;
end of late corrective declarations, any correction must be included in the next return;
substitute declaration procedure if you haven't filed your return within 3 months.
Any questions about the transition or how Accountable handles these changes? Drop us a message in the chat, we're here to help 😊