At the beginning of 2026, several EU Member States introduced changes to their VAT rates. Here is an overview of the main changes: • Belgium : from 1 March 2026, the reduced VAT rate on hotel accommodation, takeaway food, leisure activities and entertainment services will increase from 6% to 12%; • Czech Republic : since...
Belgium and Sweden join the CCI system as of 15 October 2025 Belgium and Sweden both officially joined the Centralised Clearance for Import (CCI) scheme on 15 October 2025, as per the Union Customs Code. Their entry is another step towards the EU’s wider programme to harmonise and digitalise Customs procedures across Member States. Under...
The Belgian Finance Act for 2025 provides for the following changes: 1°) Filing deadlines : For quarterly depositors, the deadline moves from the 20th to the 25th day of the month following the period concerned. For monthly depositors, the deadline remains unchanged at the 20th day. 2°) Payment terms : For quarterly filers, VAT...
Usually, VAT is payable by the supplier of services or the seller of goods. However, the European directive allows EU Member States, for domestic transactions carried out on their territories, to make the customer liable for VAT by applying the reverse charge mechanism. Belgium has opted to apply this mechanism to the construction sector in...
Until now, the Belgian VAT numbers followed the following format “0xxx.xxx.xxx”. As the series of numbers beginning with “0” is almost completed, VAT numbers with a prefix of “1” will soon begin to be issued.
On 27th October 2021, the Belgian authorities published Circular 2021/C/96 which clarifies the VAT exemption for transport services directly linked to the export of goods. This circular takes into account the interpretation given by the Court of Justice of the European Union in the “LC IK” case of 29th June 2017 concerning Article 146 of...
On 12th July 2021, the Belgian authorities announced that it is now mandatory to file the following forms electronically: Application for VAT registration (form 604 A) Application for Amendment (Form 604 B) Application for Cessation of VAT activity (form 604 C) By way of exception, the authorities allow taxpayers who do not have sufficient computer...
The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online traders who carry out dropshipping The main change is that,...
