{"id":13284,"date":"2026-09-11T22:35:42","date_gmt":"2026-09-11T20:35:42","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=13284"},"modified":"2026-09-11T23:14:22","modified_gmt":"2026-09-11T21:14:22","slug":"vat-in-belgium","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-in-belgium\/","title":{"rendered":"VAT in Belgium in 2026"},"content":{"rendered":"

In Belgium, VAT has a different name in each language: taxe sur la valeur ajout\u00e9e<\/em> (TVA) in French and belasting over de toegevoegde waarde<\/em> (btw) in Dutch. The standard rate is 21%<\/strong>, the same as in Spain, and below it there are two reduced rates, 12%<\/strong> and 6%<\/strong>, plus a 0%<\/strong> rate for certain newspapers. They are set by royal decree no. 20<\/em> of 20 July 1970, which divides products into tables: A for 6%, B for 12% and C for 0%.<\/p>\n

\n\n\n\n\n\n\n\n\n
Rate<\/th>\nPercentage<\/th>\nApplies to<\/th>\n<\/tr>\n<\/thead>\n
Standard (taux normal \u00b7 standaard btw-tarief)<\/span><\/td>\n21 %<\/strong><\/td>\nEverything that does not have a reduced rate or 0%: clothing, footwear, electronics, alcoholic beverages and pet food; from 1 March 2026, also pesticides and plant protection products<\/td>\n<\/tr>\n
Reduced (tableau B \u00b7 tabel B)<\/span><\/td>\n12 %<\/strong><\/td>\nMargarine, restaurant meals (drinks go at 21%) and, from 1 March 2026, hotels and campsites<\/td>\n<\/tr>\n
Reduced (tableau A \u00b7 tabel A)<\/span><\/td>\n6 %<\/strong><\/td>\nFood and non-alcoholic drinks, books and press (including digital), medicines, sanitary pads and tampons, hearing aids and prostheses, plants and flowers, and fertilizers without plant protection products<\/td>\n<\/tr>\n
Zero (tableau C \u00b7 tabel C)<\/span><\/td>\n0 %<\/strong><\/td>\nDaily newspapers and some periodicals, in print or digital, that meet the conditions of table C<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Rates verified on 11 September 2026 against royal decree no. 20 in its latest amendment, the royal decree of 14 February 2026 published in the Moniteur belge (ejustice.just.fgov.be<\/a>).<\/em><\/p>\n

2026 in Belgium: Peppol and two rates going up<\/h2>\n

From 1 January 2026<\/strong>, Belgian companies with a VAT number must invoice each other using a structured electronic invoice<\/strong>, which goes from software to software over the Peppol<\/strong> network. A PDF by email is no longer enough. The obligation does not apply to invoices to private individuals and, according to the SPF Finances, nor to companies without a registered office or permanent establishment in Belgium, even if they have a Belgian VAT number there. If you sell from Spain without an establishment in Belgium, it does not affect you.<\/p>\n

On 1 March 2026<\/strong>, a royal decree came into force that raises two rates: pesticides and plant protection products go from 12% to 21%<\/strong>, and furnished accommodation and campsites from 6% to 12%<\/strong>. Fertilizers remain at 6%, except those mixed with plant protection products, such as lawn fertilizer with herbicide.<\/p>\n

And one trap that is not new: food for dogs, cats, cage birds, aquarium fish and other small pets does not fall under the 6% rate for animal feed. It is taxed at 21%<\/strong>.<\/p>\n

Which VAT you charge customers in Belgium if you sell from another EU country<\/h2>\n

<\/p>\n

This is the part no rate table covers, and usually the real question. The rate you charge does not depend only on the destination: it depends on how much you sell to consumers in other EU countries.<\/p>\n