2026 is a pivotal year for Belgian VAT. The two biggest changes — mandatory B2B e-invoicing and a package of rate adjustments — affect virtually every business operating in Belgium. Here's what you need to know and what you should do about it.
1. Mandatory B2B E-Invoicing (January 1, 2026)
This is the headline change. As of January 1, 2026, structured electronic invoicing became mandatory for all B2B transactions where both supplier and customer are established and VAT-registered in Belgium.
What this means in practice:
- Format: Peppol BIS is the default standard. Other EN16931-compliant formats are allowed only if both parties explicitly agree.
- Transmission: Via the Peppol network (4-corner model).
- Scope: Only applies where both parties are established in Belgium — not just holding a BE VAT number.
- Fallback: If the recipient cannot technically receive an e-invoice, the supplier may revert to PDF/paper without penalty, though the recipient may still be fined.
Enforcement timeline:
- January 1 – March 31, 2026: Tolerance period — no fines if businesses can demonstrate "reasonable efforts" to comply.
- From April 1, 2026: Full enforcement. Fines: €1,500 (first offence), €3,000 (second), €5,000 (subsequent), with at least three months between findings.
What you should do: If you haven't already, subscribe to a Peppol-compatible e-invoicing platform. Costs are 120% deductible under the digital investment incentive (valid for costs incurred through December 2027).
2. VAT Rate Changes (March 1, 2026)
| Category | Old Rate | New Rate |
|---|---|---|
| Furnished accommodation (hotels, B&Bs, Airbnb, camping) | 6% | 12% |
| Pesticides & phytopharmaceutical products | 6%/12% | 21% |
Transitional rule for accommodation: Reservations made by February 28, 2026, with VAT becoming due by June 30, 2026, still benefit from the old 6% rate. Operators must maintain proof of the reservation date.
3. Small Business VAT Threshold Increase
The annual turnover threshold for the small business VAT exemption rose from €25,000 to €30,000. If your annual turnover is below this threshold, you may qualify for exemption from VAT registration and charging obligations.
4. What's Coming: Real-Time E-Reporting (2028)
Belgium plans to move to a 5-corner model (near real-time e-reporting to the tax administration) by January 2028. Non-resident businesses may also be brought into the scope. Start preparing your systems now — the transition from 4-corner to 5-corner will be less painful for early adopters.
5. VAT on Transfer Pricing Adjustments
Recent CJEU rulings clarified that voluntary transfer pricing adjustments remunerating a distinct service are within the scope of VAT, while pure profit-split mechanisms imposed by tax authorities are not. If your group makes TP adjustments, review the VAT treatment now.
This summary reflects known changes as of mid-2026. VAT rules evolve — always verify with your accountant before making compliance decisions.
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