VAT calendar 2026 in Belgium: the dates for your VAT return and payment

In the VAT calendar 2026 for Belgium you file a quarterly return and pay by the 25th after the quarter, and a monthly return by the 20th after the month, according to the federal tax administration. Which dates shift, and what changed on 1 May 2026, is below.

When is each VAT date in 2026?

According to the VAT calendar of the FOD Financiën / SPF Finances (the federal tax administration), you file a quarterly return and pay the VAT by the 25th of the month after the quarter, and a monthly return and the payment by the 20th of the month after the month. Payment falls due on the same day as the return, because quarterly filers no longer pay quarterly advances. That 25th has applied since the fourth quarter of 2024, says circular 2025/C/6 of the FOD Financiën, as reproduced by the Forum for the Future.

A payment is on time if the money has reached the FOD’s account by the date itself, says the FOD on its payment page. What a late payment costs is in paying VAT.

First the quarterly filers, with the date of the EC Sales List (intracommunautaire opgave / relevé intracommunautaire) beside it.

Then the monthly filers: return, payment and EC Sales List fall on the same day.

The FOD’s calendar stops at the fourth quarter and the month of December 2026. The 2027 dates that follow are not on it yet; this page gets a new year then. The other articles on due dates and payments are under Deadlines and payments.

Quarterly or monthly: which dates apply to you?

You may file quarterly if your yearly turnover excluding VAT does not exceed €2,500,000, and you may also keep filing monthly. So says the FOD on its page on the periodic return, and filing monthly is the rule. The quarterly scheme applies to all your economic activities together, under art. 17, § 2 of royal decree no. 1 (KB nr. 1) as circular 2026/C/32 of the FOD Financiën, as reproduced by the Forum for the Future cites it, and has done since 10 January 2026.

Whoever keeps filing monthly can, under the same circular, get their credit back monthly. You are also outside the quarterly scheme if you must file a monthly EC Sales List, and you must if your exempt intra-EU supplies and your triangular-trade sales were above €50,000 in the quarter or in one of the four preceding quarters, says the FOD on that same page.

A business under the small-business VAT exemption (vrijstellingsregeling / régime de la franchise) files no periodic VAT return, according to the FOD. What it does file is under the last heading.

What changed on 1 May 2026?

According to the FOD’s page on the abolition of the VAT current account, the VAT provision account (btw-provisierekening / compte-provisions TVA) has been in operation since 1 January 2025 and visible in MyMinfin since 1 May 2026, and it replaces the VAT current account. The VAT returns for April 2026 and for the second quarter of 2026 are the first to be recorded in it, says the FOD Financiën in its notice of 4 March 2026. You pay the VAT into a new FOD account; the structured communication of that payment is in structured communication VAT. Three things change for your calendar:

• According to the FOD, a credit you claim back in the return is limited to the amount in box 72 of that return; you claim back the full available credit through MyMinfin. If there was a credit on the current account on 30 April 2026 and all your returns had been filed, it moved to the provision account automatically.
• According to the FOD, the holiday scheme no longer exists in 2026, so the 20th and the 25th also apply in July and August.
• According to the FOD, a return filed after the legal deadline is late: the limitation period is extended by a year, and for six months you cannot ask for a refund through your return.

As a transitional measure, in 2026 the FOD imposed no fine for a late return if it came within the deadline of the former holiday scheme: for June 2026 and the second quarter of 2026 by 10 August 2026, for July 2026 by 10 September 2026. Those dates have passed. Payment stayed due on the calendar’s date.

What if the date falls on a weekend or a public holiday?

It depends on your filing period. For a monthly return the FOD’s calendar shows a shift to the next working day when the 20th falls on a Saturday or Sunday (circular 2025/C/6 also mentions a public holiday), whereas it prints the 25th of a quarterly return without a shift since the second quarter of 2026.

May, August and November 2026 show that shift (22 June, 21 September and 21 December). Circular 2025/C/62 of the FOD Financiën, as reproduced by the Forum for the Future, calls that shift a tolerance, not a legal rule, which becomes permanent after the transition period.

For a quarterly return, circular 2025/C/6 set the end of the shift at 1 October 2025 and circular 2025/C/62 postponed it until the FOD announces it. In the calendar, 26 January 2026 and 27 April 2026 are shifted, 25 July 2026 and 25 October 2026 are not.

The accountants’ order OECCBB reads it this way in its guide of 30 April 2026: only monthly filers keep that possibility. No FOD page prints a sentence on that rule; the dates are those of the calendar, the rule is our reading of them. That is why a yearly page gets a new dating every year.

The return and payment for the third quarter of 2026 fall due on Sunday 25 October 2026: the FOD’s calendar prints that date without a shift. A payment counts only once the money has arrived, so pay so that it is in the account by Friday 23 October at the latest. That is our advice, not an FOD rule.

The personal income tax return follows a date of its own and not the VAT calendar, as you can read in the deadline for your personal income tax return.

Which other VAT lists are due, and when?

According to the FOD’s calendar, besides the periodic return there are the annual client listing (klantenlisting / listing clients), the EC Sales List (per quarter, per month and yearly) and, for a business under the small-business VAT exemption, the yearly turnover statement.

The client listing is yearly. According to the Intervat help, whoever files periodic VAT returns must in principle file it electronically, and small businesses and farmers may do so too. For 2025 it had to be in before 31 March 2026, according to the calendar. The calendar prints no date yet for 2026, and that is why we name none.

A business under the small-business VAT exemption reports its yearly turnover figure, for 2025 before 31 March 2026, says the calendar. If such a business files the client listing, it states its turnover there, according to Intervat.

The EC Sales List follows your return, says circular 2025/C/6: quarterly filers who meet the conditions of arts. 5, § 1 and 11, § 1 of royal decree no. 50 (KB nr. 50) file it by the 25th at the latest, monthly filers by the 20th. According to the Intervat help, you need not file one if you carried out no intra-EU transactions, and there is no nil list.

Frequently asked questions

When do you have to file your VAT return?

A quarterly return is due by the 25th of the month after the quarter, a monthly return by the 20th of the month after the month. Payment falls due on the same day as the return. If the 20th lands on a Saturday or Sunday, the FOD's calendar shows a shift to the next working day.

What is the VAT deadline for the third quarter of 2026?

The FOD's calendar prints Sunday 25 October 2026 for the third-quarter return and payment, with no shift to Monday. A payment counts only once the money has arrived. Our advice, not an FOD rule: pay so that the money is in the account by Friday 23 October at the latest.

Do you file monthly or quarterly?

Monthly is the rule, and quarterly is allowed if your yearly turnover excluding VAT does not exceed €2,500,000. You may also keep filing monthly and then keep the monthly refund of your credit. If you must file a monthly EC Sales List, you cannot file quarterly.

What changes for VAT on 1 May 2026?

The VAT provision account has been in operation since 1 January 2025 and visible in MyMinfin since 1 May 2026, starting with the returns for April 2026 and for the second quarter of 2026. A refund requested in the return is limited to box 72, and the holiday scheme is abolished: the 20th and the 25th also apply in July and August.

When is the annual client listing due?

For 2025, the FOD's calendar put the annual client listing due before 31 March 2026. For 2026 the calendar prints no date, so we name none. A business under the small-business VAT exemption also reports its 2025 turnover before 31 March 2026. Whoever files periodic returns must in principle file the listing electronically.

You don’t need to know the dates by heart: the state publishes its own calendar, and this page puts the year in one place and says why a date shifts.
💜💙 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 (11)

Verified on 12 October 2026

1. FOD Financiën — Btw-kalender
2. FOD Financiën — Circulaire 2025/C/6, punten 2.1.2.1 en 2.7.2 (weergave door het Forum for the Future)
3. FOD Financiën — Betaling van de btw
4. FOD Financiën — Periodieke aangifte
5. FOD Financiën — Circulaire 2026/C/32, punt 2.2 (weergave door het Forum for the Future)
6. FOD Financiën — Afschaffing van de btw-rekening-courant – inwerkingtreding provisierekening
7. FOD Financiën — Btw-provisierekening vervangt rekening-courant vanaf 1 mei 2026
8. FOD Financiën — Circulaire 2025/C/62, punt 5 (weergave door het Forum for the Future)
9. OECCBB — Praktische gids over de btw-provisierekening van 30 april 2026, punt 8 (weergave door het Forum for the Future)
10. Intervat — Help, klantenlisting
11. Intervat — Help, intracommunautaire opgave