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.
From 1 March 2026, the VAT rate on hotel and campsite accommodation will increase to 12% (up from 6%).
From 1 March 2026, the VAT rate on non‑alcoholic beverages served in hospitality venues will drop to 12% from the standard 21%.
The planned increases from 6% to 12% for cultural events and takeaway food have been put on hold following a critical advisory opinion from the Council of State.
The VAT rate on pesticides will rise to the standard rate of 21% as set in the 2026 Budget.
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VRT · 1 day 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 · 4 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 · 9 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.
LinkedIn Article by VAT Consult · 23 days ago
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.
Banqup · 23 days ago
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.
LinkedIn Article by VAT Consult · 26 days ago
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.
