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.
What is the VAT Provision Account?
From 1 May 2026, the existing VAT current account (compte courant TVA) will be replaced by a VAT provision account (compte provisionnel TVA). This will become the central account where all VAT transactions of your company are managed.
In practice, this means that:
all VAT payments will be booked to this account
all VAT due from periodic VAT returns (periodieke btw-aangiften / déclarations périodiques TVA) will be settled through this account
any VAT credits (btw-kredieten / crédits TVA) will also be visible on this account
The first VAT returns that will fall under this new system are:
the April 2026 VAT return for monthly filers (maandaangevers / déclarants mensuels)
the second-quarter 2026 VAT return for quarterly filers (kwartaalaangevers / déclarants trimestriels)
Transition from the Existing VAT Current Account
What will happen to the balance on your current VAT current account (compte courant TVA)?
If all VAT returns have been correctly filed by 30 April 2026, the existing balance will automatically be transferred to your VAT provision account.
If certain VAT returns are still missing, the tax administration will grant several weeks to submit them. Afterwards, it will assess whether:
the credit balance can be refunded, or
it will be offset against outstanding tax debts.
Management via MyMinfin
A key advantage of the new system is that businesses will be able to monitor their VAT position fully online through MyMinfin.
Through this platform you will be able to:
consult your VAT provision account
monitor payments and outstanding liabilities
request refunds of VAT credits
manage your overall tax-related financial position in one place
This should lead to greater transparency and easier monitoring of your VAT position.
Abolition of the Holiday Arrangement
The well-known holiday arrangement (vakantieregeling / régime de vacances) for VAT returns will be abolished.
However, a transitional measure applies for 2026.
If your VAT return is submitted within the period that used to be allowed under the holiday arrangement, no late filing penalty will be imposed.
New Bank Account Numbers for VAT Payments
From 1 May 2026, new bank account numbers will apply for VAT payments.
It is therefore important to ensure that the correct account number is used from that date onwards in order to avoid errors or delays in the processing of payments.
Requesting VAT Credit Refunds
The rules governing VAT refunds (btw-teruggaven / remboursements TVA) will also change.
If you tick the box in your periodic VAT return requesting a VAT refund, the amount refunded will be limited to the amount stated in grid 72 (rooster 72 / grille 72) of that VAT return.
If you wish to request a larger amount available on your VAT provision account, this can be done via MyMinfin.
Changes Already in Force Since 1 January 2025
The modernisation of the VAT chain started earlier. Since 1 January 2025, several changes have already been implemented, including:
longer filing and payment deadlines for quarterly VAT filers
abolition of the corrective VAT return (verbeterende btw-aangifte / déclaration corrective TVA) after the statutory filing deadline
a response deadline for information requests from the tax administration (vraag om inlichtingen / demande de renseignements)
a proposed substitute VAT return (vervangende aangifte / déclaration de substitution) if a VAT return is not submitted
adjusted penalty rules with lower sanctions for compliant taxpayers
more flexible rules for VAT refunds
an automatic accelerated monthly refund procedure for monthly VAT filers
What does this mean for your business?
The reform aims to make the VAT administration clearer, more efficient and more digital. For businesses, this mainly means:
greater transparency regarding their VAT position
faster processing of VAT returns and refunds
a centralised overview through MyMinfin
At the same time, it is important to pay attention to the new rules regarding payments, refunds and filing deadlines.
We monitor these changes for you
The modernisation of the VAT chain is not yet fully completed. In the future, the tax administration also plans to introduce VAT payments via direct debit (domiciliëring / domiciliation).
We closely monitor these developments and will keep you informed of important changes.
If you have any questions about the impact of this reform on your business, please feel free to contact our office.
Do you have questions? Do not hesitate to contact Thesora.