1 July 2025 changes to reduced VAT rates promote ‘green’ priorities The Belgian federal government has approved a draft program law introducing several VAT-related changes, as outlined in the 2025–2029 Coalition Agreement. Read more in our Belgian VAT guide. The permanent application of the reduced
Jan 2026 B2B Peppol-based e-invoicing supplemented by Jan 2028 near real-time reporting to govt 19 Mar 2025: Tax authorities confirm non-resident Belgian VAT-registered businesses will not have to comply with the 2026 e-invoicing mandate. This applies to both suppliers issuing invoices or customers receiving them.
New Federal Government commits to 3% Digital Services Tax by 2027 Belgium’s new coaltion government included a commitment to introduce a 3% Digital Services Tax (DST) by 2027. This was contained within ‘Federal Coalition Agreement 2025-2029’, or “Arizona deal”. Belgium had considered a DST in
Fiscal cash registers extends in the hospitality sector The new Belgian government is extending the mandate of fiscal cash registers throughout the hospitality and similar VAT-fraud prone sectors. Belgium introduced certified cash registers July 2016 for the hotel, restaurant, and Café/Catering (HORECA) sectors. There is
New coalition agreement includes reduced VAT rate changes A new federal Belgian government has been formed with five parties striking a ‘Federal Coalition Agreement 2025-2029’, dubbed the “Arizona deal”. Within the agreement struck on 31 January 2025 are a number of VAT rate changes reflecting
New Belgian VAT Rules Effective from 1 January 2025 The Belgian VAT administration is implementing new VAT regulations from 1 January 2025, affecting filing deadlines, corrective procedures, penalties, refunds, and payment processes. These changes aim to streamline VAT processes, encourage timely compliance, and update procedures
Parliament adopts Bill to prolong reduced VAT until 30 Jun 2025 Belgium’s Ministry of Finance has proposed extending the reduced VAT rate on the demolition and reconstruction of dwellings until 30 June 2025. The current reduction is due to end on 31 December 2024. The
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
Delayed VAT code modernisation 1 January 2025- improved credit refunds, extended deadlines backed by tougher fines approved Belgium has gazetted on 23 October delayed compliance reforms (initially planned for Jan 2024). They will go ahead on 1 January 2025. Learn more about Belgian VAT in our
