In force Compliance
Belgium — VAT chain current account
- Jurisdiction
- 🇧🇪 Belgium
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Effective
- 1 May 2026
- Verified
- Fetched from official source · high confidence
From 1 May 2026 Belgium's modernised VAT chain reaches its next operational step: the VAT current account is replaced by the new VAT provision account (provisierekening / compte-provisions), visible via MyMinfin, with existing credits transferred across. Refunds are linked to the box-72 surplus and managed centrally, and the summer-holiday extended-deadline scheme is abolished.