VAT current account in Belgium: replaced by the VAT provision account
The VAT current account, on which the FOD Financiën kept your VAT debts and credits together, has been replaced by the VAT provision account, in force since 1 January 2025 according to the FOD and visible in MyMinfin since 1 May 2026. Only credits you did not have refunded and amounts you pay in advance are on it.
What replaces the VAT current account, and since when?
According to the FOD Financiën / SPF Finances (the federal tax administration), the VAT provision account (btw-provisierekening / compte-provisions TVA) has been in force since 1 January 2025 and replaces the VAT current account (btw-rekening-courant / compte courant TVA), but it has only been visible in MyMinfin since 1 May 2026.
What you see on the account belongs with the dates and payments of a VAT payer.
In its notice of 4 March 2026 the FOD writes that the next phase of the modernisation of the VAT chain starts on 1 May 2026. The VAT returns for April 2026 and for the second quarter of 2026 are the first to be recorded on the VAT provision account. The FOD also names new account numbers for paying VAT.
For the transition, the FOD says that a credit on 30 April 2026 went to the provision account automatically if all your periodic returns had been filed. If at least one return was missing, you were given a few weeks to file it.
What is on the VAT provision account, and what is not?
Two things are on the provision account: credits from your periodic returns that you did not have refunded or that did not meet the conditions, and payments you make in advance. Amounts you owe and credits whose refund you asked for are not on it: according to the FOD, that is the main difference from the current account.
| On the account | Not on the account |
|---|---|
| a credit from a periodic return for which you did not ask for a refund or that did not meet the conditions | an amount you owe |
| a payment you make ahead of a return | a credit whose refund you asked for |
| an amount you paid a second time by mistake for a return that was already paid in full; MyMinfin shows it after some processing time | debts, with their fines and interest |
Article 83bis of the VAT Code (WBTW) says that the administration keeps a provision account for every taxable person who must file periodic returns. The account therefore shows a zero or positive balance, never a debt.
According to article 3/2 of the royal decree of 17 December 2024, every payment to the account of the Inningscentrum (the FOD’s collection centre) counts as a payment to the payer’s provision account. The account number is BE41 6792 0036 4210: the FOD’s Betaling (Payment) page calls it “BTW-TVA” (see the page), and article 3/1 of the same decree calls it “Inningscentrum - Centrale rekening btw” (Collection centre - Central VAT account).
For a payment of your periodic return you use a structured communication based on your company number, the FOD says on that same page. How to build it is in the structured communication for VAT, and how and when to pay the return is in paying VAT.
What does the FOD do with the money on your provision account?
The FOD uses your available provisions without you asking: it settles the amount of your return as soon as you file it, and at the end of each quarter your undisputed VAT debts.
When you file a periodic return, the FOD uses your provisions for the amount due, with the interest on late tax payments (nalatigheidsinteresten / intérêts de retard) and the fines if you pay late.
On the last working day of each calendar quarter, the administration allocates what is still on the account to your VAT debts, and only to the undisputed part of them, says article 3/16. The FOD says the same on its page and names no exception.
The FOD uses provisions for your debts on its own initiative. If you want a provision back, ask for it before it is used in that way.
How do you view and use the provision account in MyMinfin?
You view the balance of the provision account in MyMinfin under “Mijn betalingen > Mijn provisies beheren” (My payments > Manage my provisions). According to the FOD, you can also do the following there:
- view the detail of your available provisions;
- pay in a new provision amount by online payment or bank transfer;
- ask for the refund of all or part of your available provisions;
- settle a debt of another kind;
- make a prepayment.
The FOD gives two menu paths:
| What you want to see | Where |
|---|---|
| the balance of your provision account | Mijn betalingen > Mijn provisies beheren (My payments > Manage my provisions) |
| an amount after a return, and your refunds | Mijn betalingen > Mijn openstaande schulden en terugbetalingen raadplegen (My payments > View my outstanding debts and refunds) |
What if you have a VAT credit: refund or provision?
You only get a VAT credit back if you ask for it: in your return for the credit of that return (box 72), or in MyMinfin for the balance of your provision account. What you do not ask for goes onto the provision account.
| In your return | On your provision account | |
|---|---|---|
| Where you ask | the box in the periodic return | MyMinfin |
| What you get back | only the credit of that return (box 72) | the balance, in full or in part |
| Minimum | €50.00 | €50.00 |
| Conditions | a valid bank account number known to the administration, all returns of the past six months and the return itself filed on time | a valid bank account number, communicated no later than the day of your request |
| Deadline | no later than the end of the second month after the period for a monthly return, of the third for a quarterly return | within 30 days of your request; a credit from a return not before the end of the second (monthly return) or third month (quarterly return) after the period |
The box in the return has been limited to box 72 since 1 May 2026, the FOD says in its notice, and you can also ask for the full available amount back in MyMinfin. The conditions and the deadline of the first route are in article 81 of royal decree no. 4, those of the second route in article 3/17 of the royal decree of 17 December 2024.
A credit that you did not ask to have refunded or that does not meet the conditions is, according to article 81, § 2, entered on the provision account once it reaches €2.50. According to article 3/17, you can also have the balance transferred to another account of the administration, for other debts or as a prepayment, from €50.
A late return holds a credit back for longer. According to the FOD, you cannot ask for a refund through your return for the next six months, but you can still ask for a partial refund of your provision in MyMinfin.
A credit from an earlier period that is on the account does not come back with the box of the next return, because that box only covers the credit of that return. You ask for that balance separately in MyMinfin.
Frequently asked questions
What is the VAT current account?
The VAT current account was the account on which the FOD Financiën kept the VAT debts and VAT credits from your periodic return together. The FOD has replaced it with the VAT provision account, which it has made visible in MyMinfin since 1 May 2026. No debts are held on the new account.
Does the VAT current account still exist?
No, the FOD Financiën has replaced it with the VAT provision account. According to the FOD, that account has been in force since 1 January 2025 and visible in MyMinfin since 1 May 2026. The VAT returns for April 2026 and for the second quarter of 2026 were the first to be recorded on it.
What is on the VAT provision account?
Two things: credits from your periodic returns that you did not ask to have refunded or that did not meet the conditions, and the payments you make in advance. According to the FOD, amounts you owe and credits whose refund you asked for are not on it. The balance is zero or positive.
What does the FOD do with my provisions?
The FOD uses your available provisions on its own initiative. When you file a return, it settles the amount due, with interest on late tax payments and fines if you pay late. At the end of each quarter it uses what is left for your undisputed VAT debts. A provision you want back must therefore be requested in good time.
How do I see my VAT account in MyMinfin?
According to the FOD Financiën, you see the balance of your provision account in MyMinfin under Mijn betalingen > Mijn provisies beheren (My payments > Manage my provisions). What you still owe after a return and your refunds are under Mijn betalingen > Mijn openstaande schulden en terugbetalingen raadplegen (My payments > View my outstanding debts and refunds). The balance has been shown there since 1 May 2026.
How do I get a VAT credit back?
You ask for a credit back in your return (box 72) or, for the balance of your provision account, in MyMinfin. Both routes require at least €50 and a valid bank account number. Through MyMinfin the FOD pays back within 30 days; a credit from a return not before the end of the second or third month after the period.
Your money stays yours: the account keeps it until you ask for it, and a credit you leave on it is not lost.
💜💙 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 (7)
- FOD Financiën — Afschaffing van de btw-rekening-courant – inwerkingtreding provisierekening
- FOD Financiën — Btw-provisierekening vervangt rekening-courant vanaf 1 mei 2026 (bericht van 4 maart 2026)
- Belgisch Staatsblad — Wet van 12 maart 2023, art. 8 (art. 83bis btw-wetboek)
- Belgisch Staatsblad — Koninklijk besluit van 17 december 2024, art. 3/1, 3/2, 3/15, 3/16, 3/17
- FOD Financiën — Betaling
- Belgisch Staatsblad — Koninklijk besluit van 29 september 2024, art. 81 van koninklijk besluit nr. 4
- FOD Financiën — Periodieke aangifte