Belgium VAT (BTW) 2026 — 21% Standard, 6%/12% Reduced

Belgium applies a 21% standard BTW rate (Belasting over de Toegevoegde Waarde / Taxe sur la Valeur Ajoutée) and two reduced rates — 6% and 12% — in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.

2026 BTW Rates at a Glance

Last verified: 25 September 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

Belgium applies two distinct reduced rates — 6% and 12%. Use the VAT calculator in Custom-rate mode to compute any amount at either rate, or check a Belgian VAT number format with the VAT validator.

What Each Reduced Rate Covers

Category examples only — exact treatment depends on the precise product or service and current national conditions. Confirm with your tax authority.

6% Verlaagd tarief

• Food and non-alcoholic beverages — supermarket groceries, bread, dairy, fruit, vegetables. Note: restaurant meals are 12%, not 6%.
• Books, newspapers and magazines — printed and digital publications, including e-books and audiobooks.
• Water supply — drinking water and sanitation services.
• Pharmaceutical products — prescription and over-the-counter drugs.
• Medical equipment and aids — hearing aids, wheelchairs, prostheses, corrective glasses.
• Printed publications — brochures, leaflets, posters, maps.

12% Verlaagd tarief

• Restaurant meals and catering — food consumed on premises, takeaway prepared food, catering services.
• Social housing — construction, renovation and energy efficiency works on social housing.
• Electricity, gas and water — domestic energy and water supply.
• Passenger transport — bus, tram, rail tickets within Belgium.
• Cultural events — cinema, theatre, museum admission, live performances.
• Books (digital) — e-books, audiobooks and digital publications.

If your invoice mixes standard and reduced items, you must split the taxable amount per rate. The invoice generator handles split-rate BTW automatically.

Petite Entreprise — The Small Business Exemption

Belgium offers a VAT exemption for small businesses known as the petite entreprise (kleine onderneming):

• Eligibility: annual turnover below €25,000 in the previous calendar year (for services) or below €25,000 for goods.
• Effect: you do not charge BTW on invoices, do not file VAT returns, and cannot reclaim input VAT on purchases.
• Invoice impact: your invoices must NOT show a VAT amount. Include the statement: "TVA en frais compris — Art. 56 bis du Code TVA." (VAT included — Article 56 bis of the VAT Code.)
• Loss of exemption: if turnover exceeds €25,000 in any year, you become a regular BTW payer from 1 January of the following year.
• Voluntary registration: you can voluntarily register for VAT even below the threshold if reclaiming input VAT is beneficial.

Calculate your gross quote regardless of scheme with the VAT calculator — use 0% in Custom mode if you are petite entreprise.

VAT Registration in Belgium

1. Who must register: any business exceeding the €25,000 petite entreprise threshold, plus all non-Belgian businesses making taxable supplies in Belgium.
2. Where: register via the FPS Finance (Service Public Fédéral Finances) online or at your local tax office.
3. What you receive: a BTW/TVA number (format: BE + 10 digits) and a company number (ondernemingsnummer / numéro d'entreprise).
4. Non-EU businesses: must appoint a fiscal representative (fiscaal vertegenwoordiger / représentant fiscal) in Belgium before registering for BTW.
5. Timeline: register before you start making taxable supplies. Late registration can trigger backdated BTW assessments and penalties.

Belgian Invoice Requirements

Under the Belgian VAT Code (Code TVA / BTW-wetboek, Articles 43 and 53) and the EU VAT Directive (Articles 226–231), every BTW invoice issued by a Belgian business must contain:

1. Supplier details — full legal name, registered address, BTW/TVA number and ondernemingsnummer.
2. Customer details — full name and address; for cross-border B2B their VAT ID as well.
3. Invoice number — unique, sequential, no gaps allowed in the numbering series.
4. Invoice date — the date of issue; add date of supply if it differs.
5. Description — nature and quantity of goods or services supplied.
6. Unit price — net price per unit, excluding BTW.
7. Rate and amount — applicable BTW rate (21%, 12% or 6%) per line, net subtotal per rate, total BTW amount, gross total.
8. Special references — reverse charge statement where applicable, exemption references, petite entreprise notice if exempt.

Build a compliant Belgian invoice in seconds with the invoice generator — select 21%, 12% or 6% rate, add your BTW number, and export as PDF.

Reverse Charge in Belgium

The reverse charge mechanism shifts VAT accounting from seller to buyer in these Belgian scenarios:

• B2B services from Belgium to an EU customer: you invoice at €0 BTW with a reference like: "Autoliquidation — Art. 196 de la Directive 2006/112/CE." Both your BTW number and the customer's must appear on the invoice.
• B2B services received from abroad: if a non-Belgian supplier provides services to your Belgian business, you self-account Belgian BTW under the reverse charge and report it on your return.
• Domestic construction: the main contractor self-accounts BTW on payments to subcontractors in the construction sector.
• Specific supplies: sales of scrap metal, gold, mobile phones, computers and certain electronics — the buyer self-accounts BTW regardless of location.

Check any cross-border scenario with the reverse-charge vs OSS checker before invoicing.

OSS — Belgium and the One Stop Shop

Belgium participates in the EU One Stop Shop (OSS) since 1 July 2021. What this means for Belgian sellers:

• B2C distance sales of goods to other EU countries — once your pan-EU cross-border turnover passes €10,000 per year, you must charge the destination country's BTW rate and declare it through OSS.
• Registration: register for OSS via the FPS Finance portal. You file one quarterly OSS return covering all destination countries, and Belgium distributes the collected BTW to each member state.
• Below €10,000: you may charge Belgian 21% BTW on all B2C cross-border sales (domestic simplification).
• B2B: OSS does not apply to B2B — reverse charge governs those transactions.

Run any scenario through the reverse-charge vs OSS checker to confirm the correct treatment.

Worked Examples

Worked Example — Adding 6% Reduced BTW

A Leuven bookshop sells books worth €400 net. The reduced 6% rate applies to books.

Gross = €400 × 1.06 = €424 · BTW = €24

Verify instantly with the VAT calculator — select Belgium and set 6% in Custom-rate mode.

How to Use the Belgian VAT Calculator

1. Select Belgium from the country dropdown — the standard 21% rate auto-fills.
2. Choose mode: Add BTW (net → gross), Remove BTW (gross → net), or Custom rate (use 6% or 12% for reduced items).
3. Enter the amount and click Calculate. Net, BTW and gross appear instantly.
4. Copy or download the result for your records or to paste into an invoice.

🔒 100% Client-Side Privacy: All calculations execute locally in your browser. No financial data, amounts, or tax entries are ever stored on or transmitted to our servers.

Other Countries VAT Guides

Looking for VAT rules in another country? VAT guides are available for all 27 EU member states:

See all rates in our EU VAT rates 2026 table, or use the VAT calculator to compute any amount.

Frequently Asked Questions

Informational purposes only — not tax advice. Rates and thresholds sourced from FPS Finance (Service Public Fédéral Finances) and EUR-Lex. Always confirm with your local Financieel Administratiekantoor or tax advisor.