Belgium has updated advance payment procedures for the RIR supplementary tax under Pillar 2 rules, requiring entities to make individual payments using unique structured communication codes from 2026, while QDMTT payment procedures remain unchanged.
Belgium’s Federal Public Service (SPF) Finance announced on 9 February 2026 that new procedures apply to advance payments of the RIR supplementary tax under the Pillar 2 minimum tax rules for multinational enterprises and large national groups, starting in 2026.
Entities must now make advance payments individually rather than collectively. Each taxable entity must use a unique structured communication code obtained through MyMinfin at the entity level, or generated using the FPS Finance tool with its company number (or bis number).
These changes affect only RIR supplementary tax payments.
The existing procedure for qualified supplementary national tax (QDMTT) advance payments remains the same.
To comply with the EU’s Pillar 2 global minimum tax requirements, Belgium has introduced a supplementary national tax. This domestic measure, known as Belgium’s Qualified Domestic Minimum Top-up Tax (QDMTT), implements the framework set out in Council Directive (EU) 2022/2523 of 14 December 2022.
