Key takeaways
- Belgium VAT rates: The standard VAT rate is 21%, with reduced rates of 12% and 6%, plus a 0% rate for specific supplies like newspapers and international passenger transport.
- Registration threshold: Resident businesses must register once turnover exceeds €25,000, while non-EU companies must appoint a fiscal representative.
- Filing & penalties: VAT returns are filed monthly or quarterly, and late filings cost €100 per month (max €500), while late payments are fined 5% to 15% of the VAT due.
Belgium VAT key facts (2026)
| Item | Belgium |
|---|---|
| Standard VAT rate | 21% |
| Reduced rates | 12%, 6%; 0% for some newspapers |
| Registration threshold (domestic businesses) | €25,000 annual turnover (small business scheme) |
| Registration threshold (non-resident businesses) | None – register from first taxable supply. €10,000 EU-wide distance-selling threshold for B2C sales (OSS available). |
| VAT return filing frequency | Monthly above €2.5 million turnover; otherwise quarterly |
| E-invoicing status | Mandatory B2B for Belgian-established businesses since 1 January 2026 (Peppol); e-reporting planned from 2028 |
| Fiscal representative required for non-EU businesses? | Yes – non-EU businesses must appoint one |
Register for VAT in Belgium with Taxually: CrossTax handles your Belgium VAT registration, returns and fiscal representation.
If you’re planning to extend your ecommerce business into Belgium, there’s a good chance you’ll be required to register for VAT. In this guide, we'll explain in a little bit more detail how VAT works in Belgium, making your entry into this market smoother and more informed.
Updated October 2026: Rate table updated for the 1 March 2026 changes (accommodation and camping at 12%, pesticides at 21%), filing deadlines and penalties updated to the 2025 rules, and new sections added on 2026 rate changes, B2B e-invoicing (Peppol) and key deadlines.
What is the Belgian VAT rate?
In Belgium, VAT is known as BTW (Belasting over de Toegevoegde Waarde) in Dutch and TVA (Taxe sur la Valeur Ajoutée) in French. The Belgian VAT system includes several rates designed to encompass various goods and services:
| Type of VAT | VAT Rate | Applicable Goods/Services |
|---|---|---|
| Standard VAT | 21% | All other taxable goods and services. |
| Reduced VAT rate (1) | 12% | Restaurant and catering services (excluding drinks), hotel stays and other furnished accommodation and camping pitches (since 1 March 2026), margarine, certain fuels, and some social housing and renovation work. |
| Reduced VAT (2) | 6% | Includes some foodstuffs and drinks, water supplies, pharmaceutical products and medical equipment, books and some electronic publications, domestic passenger transport, repairs of bicycles, shoes, clothing and household linen, and entrance to cultural, sporting and entertainment venues. |
| Zero rate VAT | 0% | Includes some daily and weekly newspapers, international passenger transport by ship or aircraft, and certain recycled materials and by-products. |
Registering for VAT in Belgium
The VAT registration threshold in Belgium for resident businesses is €25,000 in annual turnover (nil for non-resident). This means that if your business’s taxable turnover is below this amount, you are not required to register for VAT, but you can choose to do so voluntarily. Turnover may exceed the limit by up to 10% (€27,500) in a calendar year before the normal VAT rules apply. Catering, construction and some other sectors cannot use this small business scheme.
The EU has now removed country-specific thresholds, which means that since July 1, 2021, Belgium, as with every other EU country, has a distance-selling threshold of €10,000. So, if your company’s annual turnover for cross-border sales with Belgium exceeds €10,000, you’ll need to register for VAT. If you store products in Belgium or are part of an FBA (Fulfilled-by-Amazon) program that includes Belgium, you’re also liable for VAT.
To obtain a Belgian VAT number, businesses established in the country should apply through the local tax office. Non-resident companies must apply through the Central VAT Office for Foreign Taxpayers (BCAE) in Brussels. The application must be submitted in the official languages of Belgium (Dutch, French, or German). The process usually takes about three to four weeks.
Fiscal representative in Belgium
Non-EU businesses that sell to customers in Belgium are required to have fiscal representation. The appointed fiscal representative will be responsible for the submission of VAT returns on behalf of the client and jointly liable for the Belgian VAT due.
Belgian VAT return filing and penalties
Businesses with an annual turnover exceeding €2,500,000 should file monthly VAT returns, whereas those with a turnover up to this threshold may opt for quarterly filings. Monthly filing is still required if intra-EU supplies of goods exceed €50,000 in the current quarter or any of the previous four quarters. VAT returns should be filed electronically through the INTERVAT portal.
Monthly returns and payments are due by the 20th of the following month. Since 1 January 2025, quarterly returns and payments are due by the 25th of the month after the quarter. The December advance payment was abolished in 2021.
Since 2025, a late return costs €100 per month of delay, up to €500. A return that is never filed is fined €500, rising to €1,250, €2,500 and €5,000 for repeat failures. Late payment is fined at 5% of the VAT due if the return was on time, 10% if the return was late, and 15% after a final substitute return. Late-payment interest is also charged.
Belgian Intrastat declarations
Both resident and non-resident businesses in Belgium are required to submit Intrastat returns. All Intrastat returns need to be filed by the 20th of the month, with electronic filings preferred by the Belgian authorities. The annual threshold for filing an Intrastat return is €1,500,000 for arrivals and €1,000,000 for dispatches.
Reverse charge in Belgium
The reverse charge mechanism in Belgium is relevant for certain domestic transactions and EU cross-border supplies and involves the recipient rather than the supplier calculating and reporting VAT. This mechanism helps streamline transactions and reduces the need for foreign suppliers to register for VAT in the country.
Belgian VAT rate changes in 2026
Since 1 March 2026, hotel stays, other short-term furnished accommodation and camping pitches are taxed at 12% instead of 6%. Pesticides and other plant-protection products moved from 12% to the standard 21% rate on the same date (KPMG).
The old 6% rate still applies to a stay booked by 28 February 2026 if the VAT became due by 30 June 2026. Planned rises from 6% to 12% for takeaway meals, sports and culture were withdrawn after criticism from the Council of State. A cut from 21% to 12% for soft drinks served in restaurants has been agreed but is not yet law (PwC Belgium tax summary).
E-invoicing and digital reporting in Belgium
Since 1 January 2026, VAT-registered businesses established in Belgium must send and receive structured e-invoices for domestic B2B supplies. A PDF sent by e-mail no longer counts as a valid invoice for these supplies.
- Format and network: the standard is Peppol BIS in UBL, which follows the European standard EN 16931. Another format is allowed only if both parties agree and it meets that standard (Loyens & Loeff).
- Who is covered: Belgian businesses and Belgian fixed establishments of foreign companies. Foreign businesses that are only VAT-registered in Belgium, with no fixed establishment, are outside the mandate.
- Fines: €1,500 for not being able to send and receive e-invoices, €3,000 for a second breach and €5,000 after that. A grace period ended on 31 March 2026.
- Next step: near real-time e-reporting of invoice data to the tax authority is planned from 1 January 2028. The government approved a draft law in July 2026, and Parliament still has to pass it.
Key VAT deadlines in Belgium
- Monthly VAT return and payment: 20th of the following month.
- Quarterly VAT return and payment: 25th of the month after the quarter (FPS Finance).
- EC Sales List: same deadline as the VAT return.
- Annual customer listing: 31 March of the following year.
- Intrastat: 20th of the following month, filed with the National Bank of Belgium.
Frequently asked questions
What is the VAT rate in Belgium?
Belgium’s standard VAT rate is 21%, with reduced rates of 12% (for restaurant meals, hotel stays and camping since 1 March 2026, and social housing) and 6% (for food, books, medical supplies, and cultural and sports events). A 0% rate applies to newspapers, international passenger transport by ship or aircraft, and certain recycled goods.
When do I need to register for VAT in Belgium?
Resident businesses must register once turnover exceeds €25,000. Non-resident businesses must register immediately upon starting taxable activities. The EU-wide distance selling threshold of €10,000 also applies, as does registration if you store goods or use Amazon FBA in Belgium.
How do I register for VAT in Belgium?
Resident businesses apply through their local tax office, while non-resident companies must register with the Central VAT Office for Foreign Taxpayers (BCAE) in Brussels. The process takes about 3–4 weeks and must be completed in Dutch, French, or German.
Do foreign businesses need a fiscal representative in Belgium?
Yes. Non-EU companies must appoint a fiscal representative who is jointly responsible for filing VAT returns and paying VAT owed in Belgium.
How often must VAT returns be filed in Belgium?
- Monthly – for businesses with annual turnover above €2.5 million
- Quarterly – optional for businesses with turnover up to €2.5 million
Returns must be submitted electronically via INTERVAT by the 20th of the following month (monthly) or the 25th of the month after the quarter (quarterly). VAT payments are due at the same time.
Are Intrastat declarations required in Belgium?
Yes. Businesses trading within the EU must file Intrastat returns by the 20th of the following month if annual trade exceeds €1.5 million (arrivals) or €1 million (dispatches).
