In Belgium, the VAT tax is called TVA or BTW – depending on the region. It is a classic value-added tax, similar to the Polish VAT. It applies both to the sale of goods and services. If you run a business and sell something in Belgium – this topic concerns you directly.
What is the VAT in Belgium in 2025?
The standard VAT rate in Belgium is 21%. This is the rate that applies in most cases. No surprises here – most standard products and services (e.g. electronics, clothing, home equipment) fall under this rate.
In addition, there are reduced VAT rates:
12% – e.g. for certain catering or construction services
6% – among others for food, passenger transport, books, repairs of shoes and bicycles
0% – zero rate reserved for exports and special cases (e.g. intra-EU deliveries)
As you can see, the question “what is the VAT rate in Belgium” does not have one answer – everything depends on the type of activity and the goods or services.
Changes in Belgian VAT from 2025
This year several modifications were introduced. The most important concerns the construction sector. From July 1, 2025, renovation and reconstruction works of residential properties meeting specific conditions (e.g. up to 175 m², long-term rental or use) may benefit from the 6% rate. This applies, among others, to situations where an old building has been demolished and rebuilt – but only in clearly defined cases.
Another change – from 2025 new regulations apply to small businesses. Under certain conditions, you may benefit from VAT exemption if your annual turnover does not exceed a set threshold. It is worth checking if you run a small business and do not want to register as a VAT taxpayer in Belgium.
Who must register for VAT?
If you run a company in Poland and sell something in Belgium – or provide services – you may be required to register for VAT. This applies for example to e-commerce, digital services, rental, or assembly of goods. It does not matter that the company has no registered office in Belgium – what matters is whether it operates there.
In such cases, it is worth considering VAT Registration in Belgium. It simplifies the entire process and allows you to operate legally – without the risk of penalties or misunderstandings with the local tax office.
When are VAT returns submitted?
In Belgium, VAT is settled monthly or quarterly – depending on the size of the business and the type of activity. Monthly settlements are mandatory if the company exceeds certain limits. Returns are usually submitted by the 20th day of the month following the settlement period. Quarterly returns – by the 25th day of the month after the quarter. In addition, there are reports related to intra-EU trade – e.g. Intrastat and the list of intra-community transactions. It all sounds like a lot of work, but a well-organized system and accounting service can handle it without major problems.
Which products and services are subject to different rates
The Belgian VAT system is quite logical, although it requires precise classification. Example?
If you sell furniture – the rate is most likely 21%.
Books or ebooks – 6%.
Takeaway meals from a bar – usually 12%.
Export of goods outside the EU – 0% rate.
The most doubts arise with construction services – there everything depends on the type of work, age of the building, surface area and purpose of the property.
Can you operate without VAT registration in Belgium?
Yes, but only in very specific cases. If your activity does not exceed the set limit and you do not perform any taxable activities on site – you may operate without a VAT number. But this requires an analysis of your specific case.
For most companies (especially e-commerce and online services) VAT registration is mandatory from the first sale. It’s not worth ignoring – Belgian tax offices are not lenient.
What else is worth knowing?
In Belgium, classic invoicing rules apply, in accordance with the EU VAT directive. You must issue invoices in line with local requirements – in the appropriate language, with the VAT number and all mandatory elements.
If you sell online in a B2C model (i.e. to an individual customer), it is worth considering the One Stop Shop (OSS) system, which simplifies settlement within the EU. Then you do not need to register separately in each member state – but in some cases VAT registration in Belgium will still be necessary.
What to watch out for when running a business in Belgium?
VAT in Belgium does not differ drastically from the Polish one, but some things can be surprising. First of all – deadlines are sacred. Late returns and payments result in immediate penalties. Secondly – rates and rules often change. The year 2025 is another example. So don’t rely on assumptions or outdated information. If you have doubts – it’s better to consult a specialist who knows the local system. And remember: if you want to sell legally and without stress – well-organized VAT registration and handling is essential.