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.
From January to March 2026, no penalties will be applied for certain e‑invoicing offences if enterprises demonstrate timely and reasonable steps to comply.
The Hermes platform is being phased out; companies must migrate to a Peppol‑certified invoicing platform to issue compliant e‑invoices.
Yes, small businesses with annual turnover below €25,000 are VAT‑exempt but must still issue and receive e‑invoices.
Invoices must be flagged as either “VAT exempt” or “subject to standard VAT rate”; if both appear, flag as “VAT exempt” until the EN 16931 update.
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Bloomberg Tax · 5 days ago
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%.
e-Invoice.app · 5 days ago
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.
VATCalc · 11 days ago
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.
VRT · 11 days ago
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.
VatCalc · 14 days ago
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 · 19 days ago
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.
