Belgium has amended its VAT Code to introduce a fifteen‑year adjustment period for durable renovation works that exhibit characteristics comparable to immovable property, replacing the previous five‑year period for such works. The change, approved on 21 January 2026, will take effect on the day the law is published in the Official Gazette and applies retroactively to works whose adjustment period is still running. The amendment aims to align Belgium’s rules with EU law after the Court of Justice’s Drebers ruling.
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VatCalc · 8 days ago
Belgium’s FPS BOSA has released updated guidance on its mandatory 2026 B2B e-invoicing regime, clarifying invoice rejection, reverse charge wording, and Peppol delivery monitoring. The update introduces new rules for handling incorrect recipients, softens automatic rejection of reverse charge invoices, and confirms that suppliers must be registered in Peppol to receive self‑billing documents.
Fintua · 16 days ago
The May 2026 Global VAT Guide compiles key VAT developments across 12 jurisdictions, highlighting new compliance requirements such as Belgium’s bank account change, Poland’s updated JPK_VAT guidance, and Bulgaria’s removal of the reverse charge clause for goods with installation. It also notes updates to Germany’s Form USt 1 TN and the launch of Belgium’s SME ePortal for quarterly returns. The guide serves as a concise reference for businesses to stay compliant with upcoming regulatory changes.
Fintua · about 1 month 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.
Shared Services Link · about 1 month ago
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VatCalc · about 2 months 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.
BTW Jurisprudentie · 2 months 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.
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Key Takeaways
Belgium now applies a 15‑year VAT adjustment period to durable renovation works that exhibit characteristics comparable to immovable property, replacing the previous 5‑year period for such works.
The new period takes effect on the day the law is published in the Belgian Official Gazette, with retroactive effect from that date for works whose adjustment period is still running.
It applies retroactively only to works where the adjustment period is still running; it does not revive periods that have already fully expired under the current rules.
The amendment removes the distinction between renovation and reconstruction for the purpose of the adjustment period, focusing instead on an economic test of whether the works have a life comparable to a new building.
Primary source
Read full article on LinkedIn by VAT ConsultThis summary was published on VATfaqs.com on 23 January 2026. It relates to VAT developments in Belgium. The original source is LinkedIn Article by VAT Consult.
