Belgium VAT & E-Commerce Guide 2026 – Rates, Registration and Compliance
Belgium, with its dynamic economy and growing online consumer base, remains an attractive destination for e-commerce businesses expanding into new EU markets. Understanding and adhering to Belgian VAT regulations is essential for any business operating in or selling to this market. This guide covers the current rules as they stand in 2026.
VAT Rates in Belgium 2026
Belgium applies three VAT rates, with several targeted changes taking effect in 2026:
Standard rate — 21% applies to all goods and services not covered by reduced rates.
First reduced rate — 12% applies to:
- Selected food products and certain agricultural products
- Restaurant and catering services (dine-in food, excluding beverages)
- Specific social housing projects
- Energy materials such as coal, lignite, and coke
- Hotels, short-stay accommodation and camping sites (increased from 6% to 12% from 1 March 2026)
- Take-away meals and take-away non-alcoholic beverages (increased from 6% to 12% from 1 March 2026)
- Sports and entertainment events, including cinema and festival tickets (increased from 6% to 12% from 1 March 2026, excluding cultural activities)
- Non-alcoholic beverages served in restaurants and cafés (reduced from 21% to 12% from 1 March 2026)
Second reduced rate — 6% continues to apply to:
- Basic food products and water supplies for human consumption
- Books, magazines, and tickets to cultural events
- Works of art, antiques, and collectibles
- Passenger transport services
- Selected medical equipment and pharmaceuticals
- Photovoltaic panels and heat pumps
- Sale of cars for people with disabilities
- Copyrights
- Bike and shoe repairs
Note on pesticides: From 1 March 2026, pesticides are subject to the standard 21% rate, having previously been taxed at 12%.
Mandatory B2B E-Invoicing — In Force Since January 2026
A major change that all businesses operating in Belgium must be aware of: from 1 January 2026, all Belgian-established businesses engaging in local B2B transactions are required to issue and receive structured electronic invoices.
Invoices must be exchanged via the Peppol network in a structured format complying with the European standard EN 16931. Paper invoices and PDFs are no longer legally valid for domestic B2B transactions between Belgian VAT-registered businesses.
This mandate applies to Belgian-established VAT taxpayers. Foreign suppliers selling to Belgian buyers must also be able to send and receive structured e-invoices based on EN 16931, typically exchanged via Peppol.
A three-month tolerance period was granted at the start of 2026 for businesses that could demonstrate active progress toward compliance. E-reporting to tax authorities is planned from 1 January 2028.
When Is VAT Registration Required in Belgium?
VAT registration in Belgium becomes necessary for non-Belgian companies that:
- Sell goods or services subject to Belgian VAT within the country
- Exceed the EU-wide distance selling threshold of €10,000 in cross-border B2C sales and do not use the VAT OSS procedure
- Store goods within Belgium (including through fulfilment centres or Amazon FBA)
VAT Registration Process
The registration process varies depending on the company’s location:
- Foreign companies with a Belgian establishment — obtain a VAT number from the local VAT office
- Companies outside Belgium — obtain a VAT number from the Central Office for Foreign Taxpayers (BCAE)
- Non-EU companies — must appoint a fiscal representative who will be responsible for filing returns and communicating with Belgian tax authorities
Required documents typically include a completed VAT registration form, a copy of the company’s articles of incorporation, an extract from the trade register, a VAT liability certificate, and proof of business activity within Belgium.
The Belgian tax office aims to issue a VAT number within 21 working days of application submission, though in practice this often takes between 21 to 45 days.
For any VAT-related inquiries, contact the Belgian Tax Administration: SPF Finances / FOD Financiën, finance.belgium.be/en
VAT Return Filing Deadlines
VAT declarations in Belgium can be filed either monthly or quarterly, depending on turnover:
- Quarterly filing is permitted for companies with annual turnover below €2,500,000, except for specific goods such as IT accessories or energy products, where the threshold is €250,000
- Monthly filing is required above these thresholds
Filing and payment deadlines are strictly defined and may vary based on the reporting period. The latest calendars are available on the Belgian Ministry of Finance’s website.
Intrastat in Belgium
Businesses reaching certain intra-EU trade thresholds must submit Intrastat declarations. In Belgium, the thresholds are:
- Arrivals (imports from EU): €1,500,000 for simplified declarations; €25,000,000 for detailed declarations
- Dispatches (exports to EU): €1,000,000 for simplified declarations; €25,000,000 for detailed declarations
Once either threshold is exceeded, declarations must be submitted from the month the threshold is crossed and continue until the end of the following calendar year.
Summary
Belgium’s VAT landscape has seen significant changes in 2026 — most notably the introduction of mandatory B2B e-invoicing via Peppol and targeted VAT rate increases in the hospitality, leisure, and take-away food sectors. For e-commerce businesses selling in Belgium, understanding the current rate structure, registration requirements, and the new e-invoicing obligations is essential.
For guidance on VAT registration or compliance in Belgium, our team of experts is ready to help: Contact us — amavat®
Iga Turniak
