Navigating VAT in Belgium

This guide provides an overview of VAT in Belgium, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Belgium.

Last Updated: March 2026

1971

Belgium was one of the first six EU countries to adopt VAT back in 1971.

Belgium at a glance.

Belgium
at a glance.

Standard rate

21% VAT

Digital services VAT

Yes, at 21%

Mandate e-invoicing

Yes

Currency

Euro (EUR)

Zero-rated items

Intra-community and export transactions

VAT format

Prefix + Digit 0/1 + 9 digits

Fiscal representation

Yes, required for non-EU businesses engaging in taxable activities

Reclaiming VAT in Belgium.

Reclaiming
VAT in Belgium.

Foreign businesses that incur VAT on eligible expenses in Belgium may be able to reclaim it.

Who can reclaim?

Claimable expenses:

Entertainment 21%

Accommodation 6%

Food, drink & restaurant services 0%

Hiring means of transport 21%

Fuel 21%

Public Transport 6%

Taxis 6%

Admission to fairs & exhibitions 21%

Training courses & seminars 21%

Goods 21%

Inter-company charges 21%

Office expenses 21%

Marketing costs 21%

Professional fees & AP invoices 21%

Entertainment

21%

Accommodation

Food, drink & restaurant services

Hiring means of transport

21%

Fuel

21%

Public Transport

Taxis

Admission to fairs & exhibitions

21%

Training courses & seminars

21%

Goods

21%

Inter-company charges

21%

Office expenses

21%

Marketing costs

21%

Professional fees & AP invoices

21%

VAT compliance in Belgium.

Doing business in Belgium? You’ll need to play by the rules of the Value Added Tax Code and Royal Decrees.

Who needs to register?

Registration is generally required for businesses above the VAT threshold. However, businesses below the threshold can also register voluntarily.

VAT registration in Belgium

VAT filing deadlines in Belgium

Monthly

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)

VAT payment deadlines in Belgium

Monthly

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)

Digital services in scope

Things to note

Belgium applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for cross-border services within the EU.

e-invoicing in Belgium.

e-invoicing
in Belgium.

Summary of the mandate in this country

B2G mandate in place

Yes

B2B mandate in place

Yes

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 1 January 2026

B2B e-Invoicing model

4-Corner Clearance Model

Name of exchange infrastructure

Peppol

Format(s) used

Peppol BIS 3.0

FAQs

Can non‑Belgian (non-established) companies reclaim Belgian VAT?

Yes, non-established EU businesses can reclaim Belgian VAT under the EU VAT refund scheme.

Does the e-invoicing obligation apply to cross-border transactions?

No. The current mandate only applies to domestic B2G transactions within Belgium. B2B and cross-border e-invoicing are not yet mandatory.

Who is affected by the e-invoicing mandate in Belgium?

The mandate applies to all VAT-registered taxpayers in Belgium that supply goods or services to Belgian public sector entities.

Nearby countries.

Explore indirect tax information in these countries:

France

Netherlands

Luxembourg

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Navigating VAT in Belgium

Navigating VAT in Belgium

1971

Standard rate

21% VAT

Digital services VAT

Yes, at 21%

Mandate e-invoicing

Yes

Currency

Euro (EUR)

Zero-rated items

Intra-community and export transactions

VAT format

Prefix + Digit 0/1 + 9 digits

Fiscal representation

Yes, required for non-EU businesses engaging in taxable activities

Monthly

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)

Monthly

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)

B2G mandate in place

Yes

B2B mandate in place

Yes

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 1 January 2026

B2B e-Invoicing model

4-Corner Clearance Model

Name of exchange infrastructure

Peppol

Format(s) used

Peppol BIS 3.0

FAQs

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