As from 1 May 2026, the way VAT credits and VAT payments are managed will change. The government is taking a further step in the digitalisation and simplification of VAT administration.
This reform provides greater transparency, more flexibility and a clearer overview of your VAT position.
Below you will find a clear summary of the main changes.
- A new VAT account: the provision account
The current VAT current account will disappear and be replaced by a VAT provision account.
What will change in practice:
- Your VAT credits will henceforth be collected in one clear digital account
- You will be able to use this balance for future VAT payments
- You may also request repayment of the available credit via MyMinfin
If you still have a balance on the old current account on 30 April 2026, this will automatically be transferred to your new provision account, provided that all VAT returns have been correctly submitted.
- Fully digital management via MyMinfin
The new provision account will be managed via MyMinfin, the online platform of the FPS Finance.
This ensures:
- Faster insight into your VAT balance
- Clear monitoring of payments
- Easy submission of refund requests
- New bank account number for VAT payments
As from 1 May 2026, VAT must be paid to the following bank account:
IBAN: BE41 6792 0036 4210
BIC: GEBABEBB
Please check your standing payment orders and banking settings in good time to avoid payments still being made to the old account number.
- Adjusted rules for VAT refunds
The refund rules will also be refined:
Via your periodic VAT return, you may only request repayment of the amount stated in grid 72 of the current return.
The full available balance on your provision account may be requested separately via MyMinfin.
This provides greater flexibility in your cash flow planning: you can decide whether to keep a credit for future VAT payments or request a refund.
We recommend reviewing the following points in good time:
- Always ensure that all VAT returns are submitted correctly and on time
- Update the new bank account number in your banking environment
- Monitor your VAT balance regularly via MyMinfin
We closely monitor these changes and ensure that your VAT administration continues to run smoothly and correctly.
If you have any questions regarding the specific impact on your business, please contact your HLB advisor.
