On Jan. 1, 2025, the law modernizing the VAT chain and the collection of (non-)tax debts came into force in Belgium in phases. As previously explained the law aims to simplify and digitize the declaration and payment of VAT by businesses.
Because of the large order of magnitude of this digitization project within the FPS Finance, the renewal of the VAT chain is taking place in phases, some of which have already entered into force (such as the modified declaration deadlines).
One of the most significant changes is the introduction of the VAT commission account, which would take effect from October 2025. In a previous article we communicated that its introduction was indefinitely postponed. In a notice on its website, the tax authorities now inform us that the commission account will replace the current account as of May 1, 2026.
1. Managing VAT credits with the VAT commission account.
1.1. How does the new commission account differ from the current account we know today?
Every VAT taxpayer today has with the FPS Finance a current account in which all VAT payables and VAT credits be enrolled, the so-called current account.
As of May 1, 2026, the current account will be replaced by a commission account. In this provision account, the VAT debts are no longer registered, as well as the credits for which a refund was requested through the declaration.
Only balances will be registered in this account for which no refund was requested in the periodic return or for which the conditions for refund were not met because, for example, the return was filed late.
Also, payments made by the company in anticipation of a payable balance that will appear on a future return, the (voluntary) advances, will be subscribed to the commission account.
1.2. Starting with which VAT returns will this change take effect?
The commission account is introduced as of May 1, 2026, which practically means that the balance evidenced by the monthly return for April 2026 to be filed by May 20, 2026 or the quarterly return for the second quarter of 2026 to be filed by July 25, 2026, will be included in the VAT commission account.
Thus, the introduction will not yet impact VAT returns for March or the first quarter of 2026.
1.3. What if my checking account still has a credit balance on April 30, 2026?
If all VAT returns are filed on time at that time, that is, certainly the last return to be filed for the month of March and the first quarter of 2026, the current account balance will be be transferred automatically to the commission account.
If one or more returns are missing at that time, the balance will not be transferred automatically and will only be assigned after a decision by the VAT administration once all returns have been submitted.
Credits recorded in the commission account can be refunded through the online application provided for this purpose on the MyMinfin website. As of May 1, 2026, it will no longer be possible to request a refund for these credits by checking the ‘Refund’ box on the periodic VAT return.
So it is extra important that your company has filed all returns on time by the end of April at the latest to ensure a smooth transition. A refund of the balance in the VAT current account merely for the reason of this transfer is not appropriate and may lead to refund audits.
1.4. What amount will be refunded if the ’refund’ box is checked on a periodic return that must be filed after May 1, 2026?
From then on, the amount of the refund claimed is limited to the balance shown in schedule 72 of the periodic return in question. This amount is refunded within the statutory time limits provided that the company has filed its returns on time during the previous six months.
Refund of balances enrolled in the commission account can be requested at any time through MyMinfin. After request, the amount will be received in the specified bank account within 30 days.
1.5. What happens to the credit for which no refund is requested in a periodic return that must be filed after May 1, 2026?
This balance will be enrolled in the provision account. The entry will be made after the expiration of the refund period, 2 and 3 months following the return period for monthly and quarterly principals, respectively. During this period, the administration always has the opportunity to check the correctness of the amount and correct it if necessary.
1.6. Can funds in the commission account be used for any purpose other than a refund?
Yes, enrolled balances will be automatically applied by the tax authorities to the payment of VAT debts, possible fines and negligence interest evidenced by returns filed or not filed on time as well as substitute returns.
Specifically, a credit will therefore still be able to be used for debts evidenced by future VAT returns to be filed if no payment was made before the legal deadline.
It also remains possible to top up the provision account with deposits made on your own initiative and thus not only with balances from periodic returns. Thus, if your company is in the habit of voluntarily making advance payments during the return period, this will still be possible in the future.
2. Payment of VAT debts to a new account number
2.1. To which bank account number should payment of VAT debts be made from May 1, 2026?
Payment of a VAT debt evidenced by schedule 71 of a periodic VAT return filed after May 1, 2026 should be made from then on to the following account number:
- Beneficiary: Collection center - Central account VAT
- Account number: BE41 6792 0036 4210
- BIC: GEBABEBB
- Structured communication: same as before – based on the business number that here can be generated.
So it is of utmost importance to adjust your payment flows and systems in a timely manner so that the payment of VAT debts are made to the correct account number!
The payment of other VAT debts at the request of the administration such as the debt established as a result of an audit that has taken place but also the debt evidenced by a special VAT declaration should be made from May 1, 2026 to the account number below:
- Beneficiary: Collection and recovery
- Account number: BE42 6792 0000 0054
- BIC: GEBABEBB
- Structured communication: Unless otherwise specified: the structured notification based on the business identification number.
2.2. Should payment of debt evidenced by an OSS return filed after May 1, 2026 be made to a different account number?
No, this account number remains unchanged. Payment should therefore, as before, still be made to account BE32 6792 0036 3402 of Collection NETP, according to the payment instructions obtained on the return receipt.
2.3. What happens if my company pays a debt to the wrong account number after May 1, 2026?
In early May 2026, the administration announced that payments still being made to the old bank account number will be automatically transferred to the new account number through December 31, 2026. Although this is not explicitly confirmed, it is assumed that receipt of the payment at the old account number counts as the statutory payment date.
This transfer is considered temporary measure The aim is to avoid having to immediately impose a penalty on companies if they were to mistakenly make a payment to the old account number. This does not, however, imply that the old account number will be retained for the time being. Companies must therefore take the necessary steps to ensure that, as of May 1, 2026, payments are made to the new bank account number to ensure.
3. Elimination of all transitional measures.
The partial postponement of the VAT chain rule until the end of 2025 entailed a number of transitional measures that allowed taxable businesses to continue to take advantage of certain administrative concessions.
As of May 1, 2026, these will be permanently abolished, they are as follows:
- The vacation scheme where the administration traditionally offered in some cases an extended filing period for periodic returns to be filed during the summer months of June and July. This arrangement has been permanently abolished. Although it will officially no longer exist in 2026, by way of tolerance, the administration will not impose a late filing penalty if the return is filed under the vacation rule. However, keep in mind that payment must then be made according to the legal deadline and late filing may have other consequences such as on the refund of any credits;
- If the legal deadline for filing the periodic return does not fall on a business day, only monthly filers have the option of filing and paying on the next business day. This also applies to the IC declaration;
- The tolerance in which no “late filing” penalty is imposed if the return is filed by the 10th of the second month following the reporting period.
Unsure about when your company should file and pay its returns by the latest?
If so, please consult the current vat calendar on the FPS Finance website.