Paying VAT in Belgium: account number, structured communication and deadline

Paying VAT in Belgium means a bank transfer to BE41 6792 0036 4210, with the structured communication of your return. According to the federal tax administration (FOD Financiën / SPF Finances), your payment is on time if the amount is on that account on the date in the VAT calendar: the 20th for a monthly return, the 25th for a quarterly one, as the calendar prints the date. Paying late costs interest of 8% a year in 2026.

How do you pay VAT?

You pay the VAT of a periodic return by bank transfer to the FOD Financiën’s VAT account, with a structured communication, by the date in the VAT calendar. The FOD Financiën / SPF Finances (the federal tax administration) says on its payment page that you must pay the VAT you owe by the dates in the VAT calendar (btw-kalender). According to the FOD, you look up the amount you owe in MyMinfin under “Mijn betalingen > Mijn openstaande schulden en terugbetalingen raadplegen” (My payments > View my outstanding debts and refunds). The structured communication (gestructureerde mededeling / communication structurée) is the reference on a transfer, written +++123/4567/89012+++.

Paying VAT is part of deadlines and payments. A direct debit does not exist for VAT yet: in its notice of 4 March 2026 the FOD says only that payment by direct debit will become possible “in the future”, without a date.

Which account do you pay VAT to?

You pay the VAT of your periodic return to BE41 6792 0036 4210 (BTW-TVA), even if you are late: the FOD uses that account for the return, the interest on late tax payments and the fines for as long as there is no enforceable title.

The FOD uses BE42 6792 0000 0054 for your return only after it has issued an enforceable title (uitvoerbare titel / titre exécutoire, a title the FOD can use to recover the debt), and also for debts after a check of a VAT refund and for fines on a substitute return. There are two regional accounts for debts after an earlier zeroing or after the closing of your VAT current account. You then receive a payment notice, the FOD’s invitation to pay on it.

A payment template you saved before 1 May 2026 may hold a different account number. Check the number on the FOD’s payment page before you pay.

According to article 3/2 of the royal decree of 17 December 2024, a payment to BE41 is deemed to be made to be entered on your VAT provision account (btw-provisierekening / compte-provisions TVA), the account the FOD keeps for you. How it replaced the VAT current account is in the VAT provision account.

A prepayment of personal income tax is a different payment and does not belong on this account. On its page about the structured communication the FOD says you do not use the VAT communication to pay other taxes or other debts to the FOD.

Which structured communication do you use?

You use the structured communication based on your company number, the VAT number without “BE”, and you can work it out yourself. That communication applies to a periodic return or a substitute return; for another VAT debt you receive a different communication in the invitation to pay. The FOD explains that the structured communication allows your payment to be processed automatically, and asks you not to use a free-text message. The format and the calculation aid are in the structured communication for VAT.

By when must you pay VAT?

You pay by the date in the VAT calendar: the 20th of the month after the return period if you file monthly and the 25th if you file quarterly, and the amount must have arrived on the account by then. The FOD says this on its payment page: the dates in the VAT calendar are the moment the amount must have arrived on the VAT bank account, and several days can pass between your payment order and receipt.

The VAT calendar prints the payment dates for 2026. If the 20th falls on a Saturday or Sunday, a later date is shown; for quarterly returns 25 July 2026 and 25 October 2026 are shown unchanged, even though they are a Saturday and a Sunday. In such a case, pay before the weekend.

The dates change with each year’s calendar: this table is the one for 2026.

The dates for the whole year are in the VAT calendar.

What happens if you pay your VAT late?

Paying VAT late costs interest on late tax payments (nalatigheidsinteresten / intérêts de retard) by operation of law, 8% a year in 2026, and the FOD also imposes a fine for non-payment or partial payment. Article 91 of the VAT Code (WBTW), replaced by the law of 20 November 2022 (article 17), raises the interest rate in tax matters by 4 percentage points. For 2026 the FOD works with 4% + 4% = 8% a year, and it publishes the next year’s rate in the third quarter.

According to the FOD, the interest runs per month from the day after the final date, a month begun counts as a full month, and the tax is rounded down to €10 (how to work it out).

Example: €1,234 VAT, two months late

This example is our own calculation with the FOD’s rule, not the FOD’s example. A monthly filer has to pay €1,234 on 20 October 2026 and pays on 4 December 2026. The interest runs from 21 October to 20 November (first month) and from 21 November to 20 December (second month), on €1,230: €1,230 × 8% / 12 × 2 = €16.40.

The fine comes on top of that. The FOD does not print its amount on its payment page. Article 70, § 1 of the VAT Code imposes a fine “equal to double the tax evaded or not paid in time”.

If you cannot pay on time, you ask for a payment plan in MyMinfin, according to the FOD, as soon as you have received the payment notice. The interest on late tax payments keeps running even then.

Frequently asked questions

How do I pay VAT in Belgium?

You pay the VAT of a periodic return by bank transfer to the FOD Financiën's VAT account, with the structured communication, by the date in the VAT calendar. You find the amount in MyMinfin under Mijn betalingen (My payments). The FOD announces payment by direct debit for the future, without a date.

Which account do I pay VAT to?

You pay to BE41 6792 0036 4210 (BTW-TVA), also for interest on late tax payments and fines. The FOD Financiën uses BE42 6792 0000 0054 for your return only after it has issued an enforceable title, and you then receive a payment notice. Check a payment template from before 1 May 2026 on the FOD's page.

Which structured communication do I use for VAT?

You use the structured communication based on your company number, the VAT number without BE. You can work it out yourself. For another VAT debt you receive a different communication in the invitation to pay. Do not use it for other taxes or other debts to the FOD.

By when must I pay VAT?

If you file monthly, you pay by the 20th of the month after the return period, and if you file quarterly by the 25th. The FOD Financiën counts the day the amount arrives on the account, not the day of your payment order. If the date falls on a weekend, pay before that weekend.

What happens if I pay my VAT late?

Paying VAT late costs interest on late tax payments by operation of law, 8% a year in 2026, and the FOD Financiën imposes a fine for non-payment or partial payment. If you cannot pay on time, ask for a payment plan in MyMinfin as soon as you have the payment notice. The interest keeps running even then.

Paying is the last step of a return. The account number and the date are on the FOD’s pages and in your own return: check them there before you pay.
💜💙 Your BravoLisa Team

This article is for general information purposes only and does not constitute professional tax, legal, or accounting advice. Every situation is different — consult a qualified professional (tax adviser, accountant, or lawyer) for advice specific to your circumstances. BravoLisa does not accept liability for decisions made based on this information.

Last updated: October 2026. Amounts and thresholds can change: always check them with the RSVZ / INASTI, the FOD Financiën / SPF Finances or your social insurance fund.

Sources (7)

Verified on 12 October 2026

1. FOD Financiën — Btw betalen, rekeningnummers, betalingsdata, nalatigheidsinterest en afbetalingsplan
2. FOD Financiën — Btw-kalender, betalingsdata 2026
3. FOD Financiën — Btw-provisierekening vervangt rekening-courant vanaf 1 mei 2026
4. Belgisch Staatsblad — Koninklijk besluit van 17 december 2024, art. 3/1 en 3/2
5. FOD Financiën — De gestructureerde mededeling
6. Belgisch Staatsblad — Wet van 20 november 2022, art. 17 (art. 91 van het btw-wetboek)
7. FisconetPlus (fiscosearch.be) — Wetboek van de belasting over de toegevoegde waarde, art. 70