Belgium VAT Calculator 2026 – Add or Remove VAT (21%, 12%, 6%)
Free Belgium VAT calculator: add or remove VAT at 21%, 12%, 6% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Belgium
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 21% | Most goods and services |
| Parking rate | 12% | Restaurant and catering meals (drinks excluded, taxed at 21%), hotel and campsite accommodation (since 1 March 2026), some social housing, margarine |
| Reduced rate | 6% | Basic food, water, books, medicines, passenger transport, renovation of older private homes, cultural and sports events |
| Zero rate | 0% | Limited cases, e.g. daily and weekly newspapers and certain recycled goods |
Registration threshold
Small-business franchise scheme: annual turnover up to EUR 25,000 excluding VAT (pro rata in the first year); some sectors excluded
Returns and payment
Monthly VAT returns are the rule; quarterly allowed if turnover up to EUR 2,500,000 (EUR 250,000 for fuel, phones/computers, vehicles) and no monthly EC sales list; filed via Intervat
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
- Structured e-invoice via Peppol required between Belgian VAT-registered businesses since 1 Jan 2026
- Restaurants and caterers must use a certified cash register system
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
B2B structured e-invoicing (Peppol) mandatory since 1 Jan 2026 for Belgian VAT-registered businesses; tolerance period for the first three months of 2026 has ended
Tax and e-invoicing rules in Belgium · Belgium e-invoicing mandate 2026: Peppol explained
Recent changes
Hotel and campsite accommodation rose from 6% to 12% on 1 March 2026 (bookings made by 28 Feb 2026 may stay at 6% if VAT is due before 30 June 2026). Planned increases for takeaway meals, cultural and sports events were withdrawn; drinks served in restaurants remain at 21%
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Belgium?
The standard VAT rate in Belgium is 21%. Other rates of 12% and 6% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.21 (1 plus the 21% standard rate). For example, €100.00 × 1.21 = €121.00, of which €21.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.21. For example, €121.00 ÷ 1.21 = €100.00 net, so the VAT included is €21.00. Taking 21% of the gross price would overstate the tax.
When does a business have to register for VAT in Belgium?
Small-business franchise scheme: annual turnover up to EUR 25,000 excluding VAT (pro rata in the first year); some sectors excluded
How often are VAT returns filed in Belgium?
Monthly VAT returns are the rule; quarterly allowed if turnover up to EUR 2,500,000 (EUR 250,000 for fuel, phones/computers, vehicles) and no monthly EC sales list; filed via Intervat
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against Federal Public Service Finance (SPF Finances / FOD Financiën) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Taux de TVA (21%, 12%, 6%, 0%) — SPF Finances Belgium
- Régime de la franchise de la taxe (EUR 25,000) — SPF Finances Belgium
- Déclaration périodique à la TVA — SPF Finances Belgium
- E-facture: structured e-invoices between companies compulsory since 2026; end of tolerance period (07/04/2026) — FPS BOSA (einvoice.belgium.be)
- List of VAT rates applied in EU member countries (last checked 13/07/2026) — European Commission – Your Europe
- The VAT rate for hotels and campsites has increased to 12% as of 1 March 2026 — BDO Belgium
- Taxes in Europe Database – VAT retrieval web service (BE accommodation 6% on 2026-01-01, 12% Table B cat. IV on 2026-09-30; restaurant 12% still excludes beverages) — European Commission DG TAXUD
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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