Belgium proposes VAT registration threshold rise 2025

Proposed rise on annual sales threshold for mandatory VAT registration

The Belgian Vlaams Belang party has put forward a bill to increase in the Value Added Tax registration threshold. The rise for 2025 would lift the threshold above which entrepreneurs would have to first VAT register from the current €25,000 to €35,000.

The hefty rise reflects the spike in Belgian inflation in 2022, when it rose above 12%. It is currently just above 3%.

In addition, Belgium is to implement the EU SME Scheme VAT registration thresholds which enable any EU resident business to sell goods or services in other EU member states under their resident VAT number below €100,000 per annum.

If agreed, these changes will come into effect from 1 January 2025.

VAT registration thresholds only apply to resident businesses. Non-resident businesses making taxable supplies which require them to VAT register (e.g. selling goods domestically), will have to VAT register immediately.

These increase changes will provide more latitude to small businesses whose turnover is close to the existing thresholds, and is broadly in line with forthcoming EU VAT registration thresholds. For registration purposes, the sales figure may be reduced by the amount of VAT paid on stock bought for re-sale. Businesses should use this reduced turnover figure to see if they can register for VAT.

Businesses may still voluntarily register for Belgian VAT.

2025 EU VAT registration & Intrastat reporting threshold