Some tax-related changes have recently been made with regard to advance payments, with effect from 1 January 2019:
Change of account number
With effect from 1 January 2019, advance payments relating to tax year 2020 (income 2019) must be paid into the new unique account:
BE61 6792 0022 9117
Collection Centre – Advance Payment Service
Koning Albert II laan 33, bus 42
This account number applies to companies, the self-employed and individuals.
This means that for companies, advance payments relating to the tax year 2019 with remaining due dates after 31 December 2018 must still be paid into the old account, BE20 6792 0023 3056 (BIC: PCHQ BEBB).
If an advance payment is made to the wrong account number, the tax authorities will transfer the payment. However, this can take some time and may cause delays in the allocation of payments.
Change to payment identification reference
The payment identification reference for individuals and self-employed workers, who previously used their national number, will also change from tax year 2020. The payment identification reference will be shown on payment notices sent out for tax year 2020.
A module will be made available via MyMinfin / MyMinfin Pro that can be used by the taxpayer to obtain the payment identification reference, which is mandatory.
Change in presentation of information about advance payments made
From mid-March 2019, an up-to-date statement of advance payments made can be consulted via MyMinfin / MyMinfin Pro. The annual paper statement of payments made will therefore no longer be sent out.
From 1 March 2019, changes to payments made (for example if the payments made were too high) must be requested via MyMinfin / MyMinfinPro no later than the last day of the third month following the taxable period.
For the financial year ending on 31 December 2018, a change must still be requested from the advance payments service, no later than the last day of the second month following the taxable period, i.e. by 28 February 2019 at the latest. The companies involved will also still receive the statement of account on paper.