Structured communication for VAT in Belgium: what to enter, which account
The structured communication for VAT is the reference you enter when you pay; according to the federal tax administration, you build it on your company number and calculate it yourself. You pay the VAT from your periodic return into account BE41 6792 0036 4210. That is how the FOD books your money to your own VAT file.
What is the structured communication for a VAT payment, and what do you enter?
Calculate the structured communication (gestructureerde mededeling / communication structurée, the +++123/4567/89012+++ reference on a transfer) yourself on your company number, the VAT number without BE, in the calculator of the FOD Financiën / SPF Finances (the federal tax administration). That is how you build the communication for your periodic or substitute VAT return, according to the FOD’s payment page. The FOD sets the reference number and you must use it when you pay a tax, as article 15/1, § 2 of the Code on the amicable and forced recovery of tax and non-tax debts provides.
Another VAT debt or an older return gets a different communication, with the invitation to pay. The FOD does not ask for a free-text communication. The €50 fine for not using one has been abolished since 1 January 2025, according to the Royal Decree of 29 September 2024. The rest of the calendar is under Deadlines and payments.
Which account do you pay your VAT into, and since when?
You pay the VAT from your periodic return into account BE41 6792 0036 4210, according to the Royal Decree of 17 December 2024 and the FOD’s payment page. That account feeds your VAT provision account (btw-provisierekening / compte-provisions TVA), which according to the FOD page on the current account has been in operation since 1 January 2025 and is visible in MyMinfin from 1 May 2026. In its notice of 4 March 2026 the FOD writes that the phase including the introduction of the VAT provision account starts on 1 May 2026. What it shows is in VAT current account.
The FOD lists four VAT accounts. Use only the first; use the other three only when a payment notice from the FOD asks for it.
| Account | Name according to the FOD | Use |
|---|---|---|
| BE41 6792 0036 4210 | BTW-TVA | your periodic return, with interest and fines |
| BE42 6792 0000 0054 | FOD/SPF FIN - CENTRALE REK./CPTE CENTRAL | a return with an enforceable title (uitvoerbare titel / titre exécutoire); always with a payment notice |
| BE31 6792 0034 9355 | BTW-ONTVANGSTEN MECHELEN | debts from an inspection or regularisation; Dutch-speaking area |
| BE42 6792 0034 9254 | SPF FIN TVA RECETTE NAMUR | the same debts; French- or German-speaking area |
Two of those accounts start with BE42. Copy the full number from the payment notice you received and do not rely on your memory or on an old number.
A payment into BE41 is booked on your own VAT provision account, even with a contradictory return, according to article 3/2 of the same decree.
Is the structured communication for a prepayment the same?
No: a tax prepayment has its own structured communication and its own account. According to article 3/6 of the Royal Decree of 17 December 2024, that applies to the prepayments of articles 157 to 166 and 175 to 177 of the Income Tax Code 1992 (WIB 92); the communication is compulsory and you request it in a module of the FOD.
What if you enter the wrong communication, or pay late?
Article 3/2 says nothing about a wrong communication, only about a contradictory return. If you pay after the due date, interest on late tax payments (nalatigheidsinteresten / intérêts de retard) is due by operation of law, as article 91, § 1 of the VAT Code provides: 8% a year in 2026, according to the FOD.
The FOD explains the calculation on its payment page:
- The interest rate in tax matters (4% for 2026) plus 4 percentage points. The FOD adjusts it every year.
- Per month, on the tax rounded down to the nearest multiple of €10.
- Every month begun counts as a full month; below €5 a month nothing is due.
For €1,560 of VAT paid five begun months late, that is 1,560 × 8% / 12 × 5 = €52.00; the example is the FOD’s, the calculation is ours. In case of arrears, a fine also comes, according to the FOD. If a return stays unpaid, the FOD issues an enforceable title; the payment as a whole is in paying VAT.
Your payment counts from the day the money is credited to the FOD’s account, not from the day you give the order. That is the value date under article 17 of the recovery code, and the FOD writes that several days can lie between your order and receipt. An instant payment shortens that.
Frequently asked questions
What is a structured communication for VAT?
A structured communication is the reference number that the FOD Financiën sets and that you use when you pay a tax, so the FOD books your money to the right file automatically. For your periodic VAT return you build it on your company number, the VAT number without BE, and calculate it yourself with the FOD's calculator.
Which structured communication do I use to pay VAT?
For your periodic or substitute VAT return you use the communication based on your company number, which you calculate yourself. For another VAT debt or an older return you get a different communication with the invitation to pay. The FOD Financiën does not ask for a free-text communication.
Which account do I pay my VAT into?
You pay the VAT from your periodic return into account BE41 6792 0036 4210. The FOD Financiën lists four VAT accounts, but you use the other three only when a payment notice asks you to. A payment into BE41 lands on your VAT provision account, even with a contradictory return.
Is the structured communication for a prepayment the same?
No. An income tax prepayment has its own structured communication, which you request in a module of the FOD Financiën under article 3/6 of the Royal Decree of 17 December 2024, and its own account. The communication you calculate on your company number for your VAT return is not the one for that prepayment.
How much interest on late tax payments do I pay on late VAT?
According to the FOD Financiën, interest on late tax payments on VAT is 8% a year in 2026, calculated per month on the tax rounded down to a multiple of €10. Every month begun counts as a full month, and below €5 a month nothing is due. For 2027 the rate may differ.
You pay the state like any creditor, and the communication helps it find your payment. Check the account and the communication, and the rest can be handled calmly.
💜💙 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.
Sources (8)
- Belgisch Staatsblad — Wet van 12 maart 2023, art. 15/1 en 17 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen
- FOD Financiën — De gestructureerde mededeling
- FOD Financiën — Btw betalen
- Belgisch Staatsblad — Koninklijk besluit van 29 september 2024, art. 14, 3° en 22 (opheffing van rubriek I, punt F van koninklijk besluit nr. 44)
- Belgisch Staatsblad — Koninklijk besluit van 17 december 2024, art. 3/1, 3/2, 3/6, 3/15
- FOD Financiën — Btw-rekening-courant
- FOD Financiën — Btw-provisierekening vervangt rekening-courant op 1 mei 2026
- Belgisch Staatsblad — Wet van 20 november 2022, art. 91 van het btw-wetboek