New VAT Rules as of 1 May 2026: What Will Change for Your Business? VAT Provision Account Replaces Current Account as of 1 May 2026
The federal government is modernising the entire VAT chain. Since 1 January 2025, the Federal Public Service Finance (FOD Financiën / SPF Finances) has been gradually introducing a series of reforms aimed at digitising, simplifying and increasing the transparency of the VAT administration.
The tax authorities have previously made several announcements that were later postponed for various reasons. According to the most recent communication, the reforms will now effectively be implemented.
The next important phase will enter into force on 1 May 2026. From that date, the VAT current account (btw-rekening-courant / compte courant TVA) will be replaced by a VAT provision account (btw-provisierekening / compte provisionnel TVA).
In this article we outline the key changes and what they mean in practice for businesses.
You need a Belgian VAT registration?
There could be several raisons why a company established in a EU country needs at a certain point a Belgian VAT registration:
Importation of goods, selling goods towards consumers in Belgium (exceeding the yearly threshold of 35K), having a construction worksite in Belgium, organizing a conference, a concert , having a stock in Belgium, etc…