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Following our previous alert regarding the envisaged Belgian VAT reform, we provide an update in light of the Belgian authorities’ latest communications and published FAQs. These clarify the scope of the reform by identifying the measures that have been withdrawn and those that will enter into force as from 1 March 2026.
On the one hand, the VAT rates changes have been withdrawn until further notice for:
- access to cultural, sports and entertainment facilities;
- takeaway meals and prepared food;
- non-alcoholic beverages supplied in the framework of restaurant and catering services.
On the other hand, the VAT rates will increase as from 1 March 2026 with respect to:
- phytopharmaceutical products (including fertilizers mixed with phytopharmaceutical components) to 21%. No transitional relief is foreseen; the standard VAT rate will apply to all transactions where the VAT becomes chargeable after 28 February 2026.
- short-term furnished accommodation facilities (also covering certain ancillary services, such as breakfast, parking, etc.), including campsites, to 12%. Transitional measures are foreseen; the 6% VAT rate continues to apply to bookings made no later than 28 February 2026, provided that the VAT becomes due by 30 June 2026 at the latest.
We encourage affected businesses to review their invoicing & accounting processes in light of the measures confirmed to enter into force on 1 March 2026. Careful attention should be paid to the tax point linked to the operations performed, in order to apply the correct VAT rate.
Our experts remain available to support and ensure proper implementation of the forthcoming measures.