Belgium tax news
AskColm has 42 articles tagged Belgium, drawn from over 130 tax sources. The most recent is dated 7 October 2026.
Showing the latest 42.
Belgium raises VAT registration threshold to €30,000 by 2031
Belgium is incrementally raising its VAT registration threshold to €30,000 by 2031, giving small businesses greater relief from VAT compliance obligations. The phased increase allows smaller enterprises to remain outside the VAT system for longer, reducing administrative burdens. This represents…
Belgium debates 1% VAT hike to 22%
Belgium is debating a proposal to increase its standard VAT rate by one percentage point, from the current 21% to 22%. The discussion is part of broader fiscal consolidation efforts as the government explores revenue-raising measures. A VAT rate increase…
Belgium Introduces Voluntary BE SAF-T Accounting Data Standard
Belgium has introduced a voluntary SAF-T (Standard Audit File for Tax) accounting data standard, known as BE SAF-T. While participation is currently optional, the standard sets out a structured format for sharing accounting data with tax authorities, signaling a move…
Belgium plans VAT receipt lottery to tackle restaurant fraud
Belgium is considering introducing a VAT receipt lottery targeting the restaurant sector to combat tax fraud. The scheme would incentivise consumers to request and retain VAT receipts by entering them into a prize draw, a model previously used in other…
Belgium Considers VAT Receipt Lottery to Turn Restaurant Bills into Anti-Fraud Tools
Belgium is exploring a VAT receipt lottery scheme targeting the restaurant and hospitality sector as an anti-fraud measure. Under the proposed initiative, consumers would be incentivised to collect and register VAT receipts for a chance to win prizes, effectively crowdsourcing…
Belgium to Enable BE SAF-T Submissions Through MyMinfin From October 2026
Belgium has announced that taxpayers will be able to submit BE SAF-T (Standard Audit File for Tax) files directly through the MyMinfin portal starting October 2026. This development formalises the submission channel for Belgium's SAF-T reporting regime, which requires businesses…
US Group Can Fight Belgian Min. Tax Backstop, Court Says
A US business advocacy group can proceed with its legal challenge to Belgium's backstop measure to the global minimum tax, the Belgian Constitutional Court has ruled. The court found the case can continue despite the European Commission endorsing an exemption…
Belgium aligns VAT goods transfer rule change with ViDA July 2028
Belgium has aligned its planned VAT rule change on goods transfers with the EU VAT in the Digital Age (ViDA) directive, deferring implementation to July 2028. The adjustment concerns how transfers of own goods across EU borders are treated for…
Belgium proposes VAT registration threshold rises to €30,000
Belgium is proposing to raise its VAT registration threshold to €30,000, up from the current €25,000 limit. This change would exempt small businesses with annual turnover below the new threshold from mandatory VAT registration obligations, reducing administrative burdens for micro-enterprises.…
Belgium: ViDA VAT rules proposed
Belgium is proposing to implement VAT in the Digital Age (ViDA) rules, aligning with the EU's broader initiative to modernize and digitalize VAT compliance across member states. The ViDA package introduces significant changes including digital reporting requirements, updated platform economy…
Belgium Advances Draft Legislation Implementing the First ViDA Measures
Belgium has advanced draft legislation to implement the first package of EU ViDA (VAT in the Digital Age) measures into domestic law. The draft legislation focuses on the initial ViDA measures, which include updates to VAT rules for digital platforms…
Amazon Pan-EU FBA Rules Expand to the Netherlands and Belgium
Amazon's Pan-EU Fulfillment by Amazon (FBA) program is expanding to include the Netherlands and Belgium, with significant VAT implications for sellers. Under Pan-EU FBA, Amazon redistributes inventory across multiple EU fulfillment centers, triggering VAT registration obligations in each country where…
ECJ A&P Deco: VAT adjustment on transfer of a business with lease of the building
The European Court of Justice ruled in the A&P Deco case on VAT adjustment obligations when a business is transferred alongside a lease of the building in which it operates. The case examines how VAT input tax adjustments apply in…
The Belgian Ministry of Finance Provides Details on the Upcoming E-invoicing Mandate
The Belgian Ministry of Finance has released details on its upcoming mandatory B2B e-invoicing requirement, set to take effect on 1 January 2026. The mandate will require structured electronic invoices complying with specified formats for transactions between Belgian businesses. The…
Mastering Belgium’s Peppol Mandate: From 2026 E-Invoicing to 2028 Continuous VAT Reporting
Belgium is implementing a mandatory Peppol-based e-invoicing framework for B2B transactions, with the mandate taking effect in 2026 and evolving into continuous VAT reporting by 2028. Businesses operating in Belgium must adopt the Peppol network to exchange structured electronic invoices,…
Testimony: Legislative Proposal to Adapt the Income Tax Code to the Digital Economy Repeats the Economic and Legal Mistakes of Digital Services Taxes
The Tax Foundation has submitted testimony criticizing Belgium's legislative proposal to adapt its income tax code to the digital economy, arguing it repeats the economic and legal errors characteristic of Digital Services Taxes. The testimony contends that singling out digital…
Flashback on ECJ Cases C-381/97 (Belgocodex) – Member States may withdraw the VAT option for property letting
This flashback examines the 1998 European Court of Justice ruling in Belgocodex (C-381/97), which confirmed that EU Member States retain the right to withdraw a previously granted VAT option for the letting of immovable property. The ECJ held that the…
Capital Gains Tax on Financial Assets: FPS Finance Unveils Its Interpretation of the Reform
Belgium's FPS Finance has released its official interpretation of the newly enacted capital gains tax reform on financial assets. The guidance clarifies how the tax authority will apply the new rules, addressing key questions around scope, asset classification, calculation methods,…
Belgium Sends 190,000 Incorrect VAT Payment Notices After IT Error
Belgium's tax authority mistakenly issued approximately 190,000 incorrect VAT payment notices to businesses due to an IT system error. The erroneous notices demanded payments that were not actually owed, causing confusion and concern among affected taxpayers. Belgian authorities have acknowledged…
Belgium: What the New 2028 E-Reporting Mandate Means
Belgium has announced a new e-reporting mandate scheduled for 2028, expanding its digital VAT compliance framework beyond the existing e-invoicing obligations. The article details what the mandate entails for businesses operating in Belgium, including transaction data reporting requirements, scope of…
Wealth Taxes in Europe, 2026
A Tax Foundation analysis examines the state of wealth taxes across European nations heading into 2026, surveying which countries levy net wealth taxes, inheritance and estate taxes, or property-based wealth levies. The report highlights the limited adoption of traditional net…
Belgium: What the New 2028 E-Reporting Mandate Means
Belgium has confirmed a new e-reporting mandate coming into effect in 2028, updating its earlier trajectory toward structured digital VAT reporting. The article explains what the mandate requires from businesses, including the technical and operational changes needed to comply with…
Belgium Approves Draft Law on Near Real-Time E-Reporting
Belgium's parliament has approved a draft law introducing near real-time e-reporting obligations for businesses. The legislation requires transactional data to be transmitted to tax authorities within very short timeframes after invoicing, moving beyond the existing structured e-invoicing mandate. This represents…
What You Need to Know About the Upcoming E-Reporting Developments in Belgium
Belgium is advancing its e-reporting framework, with significant developments expected for businesses operating in the country. The update covers upcoming mandatory electronic reporting requirements, likely building on Belgium's existing Peppol-based continuous transaction controls infrastructure. Practitioners need to understand the compliance…
Belgium Approves Dual Near Real-Time VAT E-Reporting for 2028
Belgium has approved a dual near real-time VAT e-reporting regime set to take effect in 2028. The system will require businesses to submit structured transaction data to tax authorities in near real-time through two complementary reporting channels, enhancing VAT compliance…
Press Release: In-House Tax Forum welcomes Belgium’s VAT e-reporting step — and urges a move to supplier-only reporting
The In-House Tax Forum has issued a press release welcoming Belgium's decision to introduce VAT e-reporting obligations, marking a significant step in the country's digital tax compliance journey. However, the Forum urges Belgian authorities to adopt a supplier-only reporting model…
Belgium’s E-Reporting pre-draft law approved
Belgium has approved a pre-draft law introducing e-reporting obligations, marking a significant step toward mandatory electronic invoicing and transaction reporting for businesses operating in the country. The legislation sets the groundwork for a structured digital reporting framework, aligning Belgium with…
Belgium: What the new 2028 e-reporting mandate means
Belgium is introducing an e-reporting mandate set to take effect in 2028, marking a significant shift in how businesses must report transactional data to tax authorities. The mandate builds on Belgium's existing structured e-invoicing requirements and will require companies to…
Ahead of ViDA: Belgium Formalises Dual Near Real-Time VAT E-Reporting from 2028
Belgium has formally legislated a dual near real-time VAT e-reporting regime set to launch in 2028, positioning itself ahead of the EU's ViDA (VAT in the Digital Age) directive. The system will require businesses to transmit structured transaction data to…
Belgium Restricts the “Non‑Transfer of Own Goods” Regime for Temporary Cross‑Border Movements
Belgium has introduced restrictions to the 'non-transfer of own goods' simplification regime, which allows businesses to move goods temporarily across borders without triggering a deemed supply or call-off stock rules. The Belgian tax authorities are tightening conditions under which this…
Belgium to Transfer Peppol Authority Role to FPS Finance from 2027
Belgium is set to transfer the Peppol Authority role to FPS Finance (Federal Public Service Finance) from 2027, consolidating e-invoicing governance under the country's tax authority. This shift signals a closer integration between Belgium's Peppol network management and its mandatory…
Balance on the Special VAT Account — Functioning of the Belgian VAT Recovery and Enforcement Mechanism
This article explains the functioning of Belgium's special VAT account, a mechanism used by tax authorities to manage VAT credits, refunds, and enforcement actions against taxpayers. It details how balances on the account are maintained, how excess credits can be…
Fiscal Requirements Updates and Changes in Fiscalization Systems Across Europe – Belgium
This article covers updates and changes to fiscalization systems in Belgium, detailing regulatory requirements for electronic fiscal devices, cash register obligations, and compliance frameworks. Belgium has specific fiscalization rules for the hospitality sector and other industries requiring certified point-of-sale systems…
Belgium – VAT reform to merge 6% and 12% reduced rates into a single 9% rate
Belgium is undertaking a significant VAT reform that will consolidate its existing 6% and 12% reduced VAT rates into a single unified 9% reduced rate. The article examines the scope of goods and services currently subject to the two separate…
Belgian FPS Finance to Become Peppol Authority
Belgium's Federal Public Service (FPS) Finance is set to assume the role of Peppol Authority, taking over governance of the Peppol e-invoicing network within Belgium. This development formalises the government's central role in managing the infrastructure underpinning mandatory B2B e-invoicing,…
Peppol Conference Europe 2026: Key takeaways from Brussels
The Peppol Conference Europe 2026 in Brussels highlighted key developments in the Peppol network's role in advancing eInvoicing adoption across Europe. Discussions centered on expanding Peppol's interoperability framework, progress on EU eInvoicing mandates, and integration with the VAT in the…
Belgium aligns excise rules with VAT on charitable donations of unsaleable goods
Belgium has aligned its excise duty rules with VAT regulations concerning charitable donations of unsaleable goods. The change ensures that goods deemed unfit for sale and donated to charitable organizations are treated consistently across both excise and VAT frameworks, removing…
VAT-consult – “Mee met BTW” in 4 interactive sessions 2026/2027
VAT-consult is launching a series of four interactive sessions titled 'Mee met BTW' (Go with VAT) for 2026/2027, targeting VAT professionals and businesses in Belgium. The sessions are designed to provide practical VAT guidance, updates on regulatory developments, and interactive…
Circular 2026/C/65: VAT Deduction, Corrective documents and Rounding rules on E-Invoices
Belgium's tax administration has issued Circular 2026/C/65 addressing key operational aspects of the mandatory e-invoicing regime. The circular clarifies rules on VAT deduction rights in the context of electronic invoices, providing guidance on when and how businesses may exercise deduction…
Case Study: OSS Exclusion VAT Across 10 EU Countries
This case study examines the VAT One Stop Shop (OSS) exclusion mechanism across 10 EU member states, relevant for e-commerce businesses selling cross-border within the EU. The OSS scheme allows sellers to report VAT in a single member state, but…
The new registered cash register system (GKS 2.0) becomes mandatory from July 1, 2026
Belgium's Federal Public Service Finance has announced that the new Registered Cash Register System (GKS 2.0) will become mandatory from 1 July 2026. The GKS system is a VAT compliance tool required in the Belgian horeca (hospitality) sector to ensure…
Financial Transaction Taxes in Europe, 2026
This Tax Foundation analysis examines financial transaction taxes (FTTs) across European countries as of 2026. FTTs are levies applied to the buying and selling of financial instruments such as stocks, bonds, and derivatives. The article maps which European nations currently…