The Belgian Tax Authority (SPF Finances) has been rolling out a wide-ranging reform of its VAT administration, known as the “VAT chain” reform. The aim is to make VAT management more digital, more centralised and more straightforward for businesses without introducing new substantive rules. A significant milestone came into effect on 1 May 2026.
The most significant change is the abolition of the existing VAT current account, replaced by a new VAT provision account. Accessible via the MyMinfin platform, this single account brings together all of a taxpayer’s VAT credits, liabilities and payments in one place, giving businesses a real-time overview of their overall VAT position.
The refund process has also changed. Refunds claimed through the periodic VAT return are now limited to the VAT declared for that period (box 72). Any excess credits must be claimed separately through the VAT provision account on MyMinfin. Refunds are therefore no longer fully automatic. Businesses need to take an active step to recover any surplus credits.
Finally, the administrative tolerance scheme known as “VAT holidays” is being abolished, with a limited transitional period running through 2026. Going forward, VAT return filing deadlines will need to be observed more strictly.
