This guide provides an in-depth overview of VAT (Value Added Tax) in Belgium, including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Belgium or with Belgian customers.
Belgium’s VAT system is governed by the Value Added Tax Code and Royal Decrees, along with the EU VAT Directive. VAT is applied on most goods and services within Belgium, as well as imports and certain exports.
Euro (€)
BE followed by 10 digits (e.g., BE0123456789)
Yes, required for non-EU businesses engaging in taxable activities.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
| 21% | Standard Rate | Applies to most goods and services |
| 12% | Reduced Rate | Applies to certain social housing and restaurant services |
| 6% | Reduced Rate | Applies to essential goods like food and pharmaceuticals |
| 0% | Zero Rate | Intra-community and export transactions |
| Business Type | VAT Registration Threshold |
| Resident Businesses | No Threshold, below EUR 25 000 annual turnover one can apply for a special VAT exemption scheme |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Belgium |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | 20th day of the following month | 20th day of the following month |
| Quarterly | 20th day of the month following the quarter (Changes to the 25th of the month from 1 January 2025) | 20th day of the month following the quarter (Changes to the 25th of the month from 1 January 2025) |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 21% |
| Threshold for Registration | EUR 10,000 per calendar year for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Reverse charge mechanism applies |
Belgium applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for cross-border services within the EU.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
Belgium mandates e-invoicing for public sector suppliers through the Peppol network. The invoices must contain specific details such as invoice number, date, supplier and customer information, and applicable VAT rate. Mandatory for B2B sales from 1 January 2026.
Belgium has digital reporting requirements for certain transactions, including cross-border EU transactions. Businesses are required to report VAT data digitally through the Belgian tax authorities’ platform.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Belgian VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
