Belgium applies several different VAT rates depending on the type of goods or services supplied. Businesses must ensure that the correct VAT rate is applied to their sales in order to remain compliant with Belgian VAT regulations.

Standard VAT Rate – 21%

The standard Belgian VAT rate is:

21%

This rate applies to most goods and services, including:

• Electronics
• Clothing
• Household goods
• Professional services
• Consultancy and digital services
• Most ecommerce transactions

Reduced VAT Rate – 12%

Belgium applies an intermediate reduced VAT rate of:

12%

This commonly applies to:

• Restaurant and catering services
• Certain social housing services
• Some construction and renovation activities
• Specific agricultural and energy-related products

The exact application depends on the type of supply and local VAT rules.

Reduced VAT Rate – 6%

A lower reduced VAT rate of:

6%

applies to certain essential goods and services, including:

• Many food products
• Water supply
• Books and printed publications
• Passenger transport
• Pharmaceuticals
• Certain medical equipment
• Hotel accommodation
• Repairs of bicycles, shoes, clothing and household linen
• Some renovation works for older residential properties

Specific conditions may apply depending on the nature of the goods or services supplied.

Zero-Rated VAT – 0%

A 0% VAT rate may apply to certain transactions such as:

• Intra-EU supplies of goods
• Exports outside the European Union
• Certain international transport services

To apply the zero rate correctly, businesses must retain valid supporting evidence and documentation.

Important Notes

• The correct VAT treatment depends on the exact nature of the goods or services supplied.
• Some reduced VAT rates in Belgium are subject to specific conditions or temporary government measures.
• Incorrect VAT treatment may result in penalties, reassessments, or interest charges from the Belgian tax authorities.

Businesses should ensure that their invoicing and accounting systems are configured correctly for Belgian VAT rates.

Additional Information

Belgium officially applies the following VAT rates:

• Standard rate: 21%
• Intermediate reduced rate: 12%
• Reduced rate: 6%
• Certain zero-rated transactions may also apply.