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.

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.

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.

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.

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.

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.

Belgium’s VAT chain reform introduces a new VAT provision account effective 1 May 2026, replacing the current account and changing account numbers. Credit balances will transfer automatically if all periodic returns are filed by 30 April 2026, and the historic VAT credit can be claimed via MyMinfin. The summer regime is abolished, and the new account number BE41 6792 0036 4210 will be used for payments.

Belgium’s cabinet approved a draft royal decree on 14 February 2026 that raises VAT rates on certain goods and services. The decree increases the rate for pesticide and plant protection product deliveries from 12% to 21% and for furnished accommodation and camping pitch services from 6% to 12%.

Belgium will require all VAT‑registered businesses to exchange B2B invoices electronically via the Peppol network using the BIS Billing 3.0 standard from 1 January 2026. A Q1 2026 grace period allows technical setup without penalties, while non‑resident firms and B2C transactions are exempt. Penalties for non‑compliance start at €1,500 and increase to €5,000 for subsequent offences.

Belgium will raise the VAT rate on hotel and campsite accommodation to 12% from 1 March 2026, while the rate on non‑alcoholic beverages served in hospitality venues will fall to 12% from 21%. Planned increases for takeaway food and cultural/sports events from 6% to 12% have been put on hold after a critical advisory opinion from the Council of State.

Belgium's federal government has decided to withdraw its plan to raise VAT on tickets for sports, cultural events, and takeaway meals. The decision was announced by Deputy Prime Minister David Clarinval. The Council of State had previously criticized the proposed changes.

Belgium’s federal parliament has approved a broad VAT reform bill (No. 56/1205) that introduces significant changes to invoicing, deduction adjustments, refund procedures and compliance enforcement. Key measures include extended VAT adjustment periods, a substitute return mechanism for late filings, clarified VAT ID reporting for non‑Belgian customers, mandatory e‑invoicing for government contracts and a three‑month rule for VAT refunds.

EY highlights forthcoming changes to Belgian VAT rates, with particular emphasis on the food, entertainment and hospitality sectors. The commentary outlines the sectors that will be most affected but does not provide specific rate adjustments or implementation dates.

Belgium has amended its VAT Code to introduce a fifteen‑year adjustment period for durable renovation works that exhibit characteristics comparable to immovable property, replacing the previous five‑year period for such works. The change, approved on 21 January 2026, will take effect on the day the law is published in the Official Gazette and applies retroactively to works whose adjustment period is still running. The amendment aims to align Belgium’s rules with EU law after the Court of Justice’s Drebers ruling.

This blog explains the key terms and technical requirements for Belgium’s mandatory e‑invoicing regime starting 1 January 2026. It covers the Peppol network, Access Points, UBL/BIS 3.0 standards, and how Banqup helps companies comply without writing XML code.

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.

Belgium will not impose penalties for certain e‑invoicing offences from January to March 2026 if businesses show timely compliance efforts. The Hermes platform is being phased out, requiring a move to a Peppol‑certified system, and small VAT‑exempt firms must still issue e‑invoices.

Belgium has required all VAT‑registered companies to use electronic invoicing via the Peppol network since 1 January 2026. Accountants and bookkeepers, citing widespread technical problems, have asked the finance minister to postpone the 25 January VAT‑return deadline to 28 February and to waive penalties. The request highlights challenges with invoice delivery, software performance and duplicate filings.

BDO’s 2026 update lists a range of VAT and excise duty changes across 22 jurisdictions, including new GST regimes, rate adjustments, and registration threshold shifts. Key highlights include Bhutan’s 5% GST from 1 January 2026, Denmark’s 0% VAT on books, and Ghana’s VAT rate cut to 20% with a higher registration threshold. The article serves as a quick reference for tax professionals monitoring upcoming indirect tax reforms worldwide.

Belgium has mandated electronic invoicing for VAT‑registered organisations since 1 January 2026. However, widespread technical problems with the Peppol platform and accounting software have caused invoices to be lost, duplicated or delayed, threatening to miss the 25 January VAT‑return deadline. Accountants have requested a three‑day extension and exemption from penalties if the issues can be proven.