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.
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
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
Coalition agreement includes €2.1 billion VAT and excise rises The pending Belgian government coalition agreement includes VAT and customs rate rises adding up to €2.1 billion. This would fill Belgium’s large budget deficit, which was 4.4 percent of GDP in 2023 — far above the
E-commerce marketplaces jointly and severally liable; due diligence requirements Belgium is considering a proposal to make digital platforms and marketplaces jointly and severally liable for their third-party sellers B2C transactions. This could take effect from 1 January 2024 in a Bill being drawn up. Belgium would
Chamber of Representatives makes energy VAT cut permanent The Belgian 2023 Federal Budget has changed the temporary VAT cut from 21% to 6% permanent. There will also be reforms of the excise duties on gas and electricity. This covers: electricity, natural gas, heating fuels and
