VAT reforms May 2026: compliance changes for taxpayers
- Replacement of existing VAT current account with a provision account, changing how liabilities, credits and refunds are managed.
- Stricter default assessment rules, revised refund conditions, and longer VAT deduction adjustment periods for certain assets.
- Taxpayers should now review return filing controls, VAT credit recovery procedures, asset registers and ERP master data.
Belgium will implement a further phase of its VAT chain modernisation from 1 May 2026, with implications for both Belgian and non-established VAT-registered businesses.
New VAT provision account
The principal operational change is the replacement of the VAT current account with a VAT provision account, managed through MyMinfin. The first returns to fall under the new regime will be the April 2026 monthly return and the Q2 2026 periodic return. Taxpayers must also ensure that finance teams update payment processes to reflect the new VAT bank account numbers.
VAT ID verification
The reform also clarifies the VAT identification number reporting requirement. For supplies of goods or services carried out in Belgium but performed exclusively for an establishment located outside Belgium, no VAT identification number should be reported where the taxable person is not established in Belgium. This is an important clarification for non-Belgian businesses with Belgian VAT registrations.
Extending VAT adjustment period
Belgium is also extending the input VAT adjustment periods. The adjustment period will now be 15 years for intangible assets and equivalent services, and 25 years for buildings or parts of buildings rented out, including land and related services. This materially increases the record retention and monitoring burden for capital expenditure and property-related VAT recovery.
Imposed VAT returns where filing missed
Enforcement is being tightened. Where a periodic VAT return is not filed, the authorities may issue a substitute return, deemed notified on the third working day after postal delivery. The default VAT due will equal the highest VAT liability declared in the previous 12 months, subject to a minimum of EUR 2,100, and becomes final if the missing return is not submitted within one month.
See more in our Belgian VAT guide.
