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.
The reform extends the VAT adjustment period for intangible assets and services with intangible characteristics to 15 years.
The substitute return becomes effective on the third working day after the authorities send the notification by universal postal service.
A VAT ID number must be reported only if the taxable person is established in Belgium; otherwise it is not required for supplies performed exclusively for an establishment located outside Belgium.
Yes, e‑invoices are mandatory for B2G contracts unless the public‑sector recipient is technically unable to receive them directly or via a third party.
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Bloomberg Tax · 11 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 · 12 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 · 17 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 · 18 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.
EY · 25 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 · about 1 month 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.
