On January 1st, 2025, the law aimed at modernizing the TVA system went into effect. Given the scope of the project, the tax authorities have postponed certain phases of its implementation. Here is what is now taking effect.

New account number 

Starting May 1st, 2026, and therefore for VAT due on monthly returns for the month of April, use only the new account number for your VAT payments:

BE41 6792 0036 4210

Please update your standing orders and accounting settings accordingly.

The VAT provision account is created; the VAT current account is discontinued

Starting May 1st, 2026, the VAT provision account will replace the VAT current account. The VAT returns for April 2026 and the second quarter of 2026 will be the first to be integrated into this new system.

VAT credit and payment management will now be centralized in a single location via MyMinfin.

New process for VAT refunds 

When you wish to obtain a VAT refund, two scenarios may arise:

• Refund of the VAT credit generated during the reporting period only: the request can be submitted in your periodic return; the refunded amount will then be limited to what appears in box 72 of that return, namely the amount of VAT refundable for the period in question.
• Refund of a higher VAT credit (in the case of a prior balance): the request to obtain a refund of the entire credit available in the provision account can be submitted directly via MyMinfin.

What happens to your VAT credit balance as of April 30?

If all your periodic returns have been filed by April 30, 2026: your credit will be automatically transferred to the VAT reserve account.

If at least one return is missing: you will still have a few weeks to rectify the situation. The tax authority will then verify whether the credit can be refunded or must be applied to an outstanding debt.

End of the summer grace period 

The grace period for filing VAT returns for the months of July and August has been eliminated. Returns must now be filed by the statutory deadlines, with no seasonal exceptions.

However, a more flexible application of fines has been announced during the transitional period in 2026 for returns filed within the former deadlines of the grace period.

What’s next?

The VAT system continues to evolve; in the future, it will be possible to make payments via direct debit. We will continue to keep you informed of developments that may impact your business.