When does the VAT provision account replace the VAT current account in Belgium?

From 1 May 2026, the VAT provision account will replace the VAT current account.

What happens to credit balances on the VAT current account if all periodic VAT returns are submitted by 30 April 2026?

They automatically transfer to the VAT provision account.

When will the summer regime be abolished and what penalty applies for 2026?

The summer regime is abolished from 1 May 2026; for 2026, no penalty for late filing will be imposed if filed within the old summer regime deadline.

VAT Chain - provision account finally enters into force as from 1 May 2026

Implementing eInvoicing: Lessons from Real-World Rollouts

Fintua · about 19 hours ago

The article outlines practical lessons for businesses preparing for e‑invoicing mandates across Europe, highlighting the Belgian experience with the Peppol network, Poland’s KSeF system, and the importance of early stakeholder alignment, data quality, and automation. It stresses that compliance deadlines are tight, with Belgium’s mandate taking effect in December 2025 and a March 2026 compliance check revealing 17 % non‑compliance.

Belgium’s VAT Threshold Reform Leaves 2026 E‑Invoicing Plans Largely Intact

Shared Services Link · 6 days ago

Belgium has increased its VAT registration threshold from €25,000 to €30,000, effective 1 January 2026. The e‑invoicing mandate that requires all VAT‑registered businesses to issue and receive structured electronic invoices via the Peppol network remains unchanged, but businesses below the new threshold will be exempt. The change is expected to have a limited impact on the overall e‑invoicing rollout.

Belgium raises VAT registration threshold to €30,000

VatCalc · 14 days ago

Belgium has increased the annual turnover threshold for its domestic VAT exemption regime from €25,000 to €30,000, pending parliamentary approval. Businesses below the new €30,000 limit may still register voluntarily, while those exceeding it must register and comply with VAT obligations. The exemption still prevents input VAT recovery and removes periodic return filing.

Court Decision 25-03-2026: TUI Belgium T-221/25

BTW Jurisprudentie · 26 days ago

The Belgian Court of Appeal ruled that the 2000 amendment removing the explicit VAT exemption for travel agencies providing services outside the EU does not alter the tax status of those services. The court confirmed that, under the EU standstill provision, services remain taxable even without an explicit national deviation. Travel agencies must therefore account for Belgian VAT on services such as hotels and flights for trips outside the EU.

OECD Updates: Emerging trends shaping indirect tax professionals

Fintua · 28 days ago

The Fintua blog post discusses OECD's latest updates on indirect tax, highlighting the shift toward real‑time, data‑driven administration, e‑invoicing, and digital reporting across jurisdictions. It covers the rollout of e‑invoicing and B2C digital services in EU countries, the UAE's expansion to non‑resident entities, and the development of the DCTR toolkit. The article emphasizes collaboration between businesses and tax authorities and the role of AI in tax compliance.