Belgium will implement VAT rate changes from 1 March 2026 under its 2026 federal budget, increasing the reduced VAT rate from 6% to 12% for accommodation, leisure activities, and takeaway services, while lowering VAT on non-alcoholic drinks in restaurants and cafés from 21% to 12%. Read more

The authority also confirmed that its assessment of a potential future expansion of the GKS obligation to additional activities is still ongoing and that the relevant legislation will be amended accordingly. During the extended tolerance period, affected catering businesses may voluntarily switch to GKS 2.0 if certified solutions are available, register online while awaiting hardware, or temporari... Read more

Belgium is moving toward mandatory B2B e-invoicing by 1 January 2026, yet many companies remain unprepared, with only one-third having started implementation according to a recent BDO study. Experts warn that early preparation is critical as Belgium will also introduce a near-real-time e-reporting system in 2028, aligning with EU ViDA and increasing compliance demands on businesses As Belgium prep... Read more

Belgium is introducing a nationwide ban preventing anyone under 18 from using Buy Now, Pay Later services, following rising concerns about youth debt and the ease with which minors can accumulate financial obligations through frictionless digital payments. The new rules place BNPL providers under consumer-credit legislation, impose strict identity-verification requirements, and introduce penalties... Read more

Belgium is weighing a VAT reform that would raise the standard rate from 21% to 22%, merge the 6% and 12% reduced rates into a single 9%, and widen the 0% rate for essential goods. Read more

Electric vehicle (EV) chargers in Belgium are treated as electricity providers for VAT purposes, with different requirements for B2B and B2C transactions. Read more