As from the first of May 2026 the VAT authorities introduce new account numbers for the payments of the VAT debts.
This account number is used for:
The current structured communication, based on the company number, must continue to be used.Until 31 December 2026, all payments made to the old bank account number will be automatically forwarded to the new account number.
This account number is used for debts included in an executable title for which the collection procedure has been initiated.
The provision account will replace the current account from 1 May 2026 and must be maintained in a credit position. This can be achieved by either funding the account directly or by choosing not to request a refund of VAT credits from periodic VAT returns.
A refund of VAT credits on that provision account can be requested at any time . Requests made between the 1st and 15th of the month will be refunded at the end of that month, while those made between the 16th and 31st will be refunded on the 15th of the following month.