Belgium’s Indirect Tax Reforms: Boosting Sustainability, Efficiency, and Transparency

Near real-time reporting of VAT invoice data will be introduced in 2028.
Cash registers, payment, and invoicing systems will be directly connected to the tax administration.
The yearly client listing and review of the daily receipt book and various VAT registers will be abolished or simplified.
The VAT rate for supplying and installing heat pumps will be reduced from 21% to 6% for the next five years.
The VAT rate for installing fossil fuel boilers in homes over 10 years old will increase from 6% to 21%.
The VAT rate on coal will rise from 12% to 21%.
The scope of the 6% VAT rate for demolition and reconstruction projects will be expanded to include supplies.
The surface area criterion for demolition and reconstruction projects will be reduced from 200m² to 175m².
The government will establish a precise definition for renovation and reconstruction.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.