VAT Atlas · entry № 02 · current as of April 2026
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Kingdom of
Belgium
Member of EU · Euro · code BEStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Belgium.
Standard rate
21% since 1996
Reduced 12% restaurants, hotels, social housing, leisure (from March 2026)
Reduced 6% food, water, pharmaceuticals, books, newspapers
Zero-rated 0% exports, intra-EU supplies, newspapers (digital)
Threshold 25 000 EUR
Filing Monthly or quarterly
§ Invoicing rules what you need to know
Tax authority SPF Finances / FOD Financiën
Invoice language Dutch, French, or German (depending on region)
Reverse charge Reverse charge applies to intra-EU B2B services, construction work (co-contracting), and certain supplies of goods like waste and scrap.
Digital services B2C digital services to Belgian consumers are taxed at 21%. Non-EU suppliers must register via the OSS/non-Union OSS scheme.
Penalties Late VAT returns incur a flat fine of €100 per month of delay (max €500). Underpayment triggers a 10–20% surcharge plus late interest at 8% per annum.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT numbers must be shown
- Invoice must be issued by the 15th of the month following supply
- Peppol-compliant structured e-invoices mandatory for B2B since 2026
- Invoices must be stored for 7 years
E-invoicing status
Mandatory e-invoicing.
Mandatory B2B e-invoicing via Peppol since 1 January 2026. Penalties up to €1,500 per infringement.
Frequently Asked Questions
What is the standard VAT rate in Belgium?
The standard VAT rate in Belgium is 21%. This rate has been in effect since 1996-01-01.
What are the reduced VAT rates in Belgium?
12% (Reduced): applies to restaurants, hotels, social housing, leisure (from March 2026). 6% (Reduced): applies to food, water, pharmaceuticals, books, newspapers.
Is e-invoicing mandatory in Belgium?
Mandatory B2B e-invoicing via Peppol since 1 January 2026. Penalties up to €1,500 per infringement.
What is the VAT registration threshold in Belgium?
The VAT registration threshold in Belgium is 25 000 EUR.
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