Important summer updates on VAT

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This alert sets out the key considerations for the summer VAT filing period, with particular attention to the implications of the recently introduced VAT chain.

Deadlines for June/Q2 VAT returns

The deadlines for the upcoming VAT returns are:

• Monday 20 July 2026 for the return covering the month of June 2026; and

• Saturday 25 July 2026 for the VAT return covering the second quarter (Q2) of 2026.

No holiday scheme, but some flexibility on filing deadlines

The holiday scheme, which allowed for a deferral of VAT return submissions during the summer months, has been abolished as from 2026. However, as a transitional arrangement, no penalties will be imposed in 2026 if the June 2026 return is submitted by 10 August 2026 and the July 2026 return is submitted by 10 September 2026.

Any VAT balance due must be paid by the normal submission deadline.

New bank account number for VAT payments

As from 1 May 2026, VAT payments must be made to the VAT administration's new bank account number: BE41 6792 0036 4210. This means that quarterly filers must use the new bank account number for the first time when paying the VAT due for Q2 of 2026.

Allocation of certain VAT payments

The VAT administration is currently experiencing technical difficulties in correctly allocating payments from the special VAT account.