The Belgian Parliament will adopt new legislation regarding various provisions on Value-Added Tax (VAT). The new legislation includes changes to the VAT exemption for certain non-profit organizations, the supply of furnished accommodation, the deduction of VAT based on the actual use method, the abolition of a flat-rate VAT scheme and VAT refunds for companies based outside the EU.
In addition, the Belgian Minister of Finance, Vincent Van Peteghem, has issued a new policy note on various matters, including the reduced VAT rate of 6% on demolition and reconstruction of private dwellings, mandatory e-invoicing of B2B transactions, the VAT exemptions for furnished accommodation as well as for medical services and an expected update on the circular letter regarding the concept of a fixed establishment.
Source EY
Latest Posts in "Belgium"
- Major VAT Amendments Adopted: E‑Invoicing, Capital Goods & Refund Reform
- Belgium Mandates B2B E-Invoicing in 2026 With Three-Month Grace Period Before Full Penalties
- Belgian Prime Minister Orders Rewrite of Controversial VAT Reform After Legal Criticism
- Belgium Proposes New Criteria for VAT Adjustment Periods on Immovable Business Assets
- Key VAT Measures Introduced by the Program Law of July 29, 2025: Focus on Demolition and Reconstruction
