Belgium will implement a new VAT rate structure from 1 March 2026, shifting take‑away meals and many leisure services to a 12% rate while raising the rate for furnished accommodation to 12% and moving plant protection products to the standard 21% rate. The changes also refine drink taxation in restaurants and preserve 6% rates for specific cultural performances.
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Fintua · 1 day 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 · 6 days ago
Belgium has increased its VAT registration threshold from €25,000 to €30,000, effective 1 January 2026. The e‑invoicing mandate that requires all VAT‑registered businesses to issue and receive structured electronic invoices via the Peppol network remains unchanged, but businesses below the new threshold will be exempt. The change is expected to have a limited impact on the overall e‑invoicing rollout.
VatCalc · 14 days 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 · 26 days 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.
Fintua · 28 days ago
The Fintua blog post discusses OECD's latest updates on indirect tax, highlighting the shift toward real‑time, data‑driven administration, e‑invoicing, and digital reporting across jurisdictions. It covers the rollout of e‑invoicing and B2C digital services in EU countries, the UAE's expansion to non‑resident entities, and the development of the DCTR toolkit. The article emphasizes collaboration between businesses and tax authorities and the role of AI in tax compliance.
Deloitte Belgium · about 2 months ago
Belgium’s VAT chain reform introduces a new VAT provision account effective 1 May 2026, replacing the current account and changing account numbers. The summer regime for late filing will be abolished, and taxpayers can request historic VAT credits via MyMinfin. Key dates are 30 April 2026 for return submission and 1 May 2026 for the new account and credit transfer.
From 1 March 2026, take‑away meals will be subject to a 12% VAT rate.
The VAT rate for furnished accommodation, including hotels, B&Bs and campsites, will increase from 6% to 12%.
Pesticides and fertilisers mixed with plant protection products will be taxed at the standard 21% rate.
Beers with an alcohol by volume exceeding 0.5% and other beverages exceeding 1.2% will remain at 21% VAT.
Street theatre, theatre, choreography, circus, opera and classical music will continue to be taxed at 6%.
This summary was published on VATfaqs.com on 19 January 2026. It relates to VAT developments in Belgium. The original source is LinkedIn Article by VAT Consult.
