In\u00a0February 2026, the Belgian Federal Parliament approved a comprehensive VAT reform bill (Bill No. 56\/1205). This landmark legislation introduces significant shifts in compliance enforcement, asset monitoring, and administrative procedures designed to modernise the Belgian VAT system.<\/p>\n
Modernisation of the VAT Chain – Substitute Returns: Substitute Return Mechanism: Automated Assessment: Stricter VAT Refund Procedures: Eligibility Conditions: Offsetting: Clarification on VAT Identification Numbers: VAT identification number does not need to be reported for supplies of goods and services rendered in Belgium but performed exclusively for an establishment located outside Belgium. The number only needs to be reported if the taxable persons are located in Belgium.<\/p>\n Extended Adjustment Periods for Assets: VAT Deduction under Small Companies Regime Additional 2026 Measures Mandatory B2B E-Invoicing: Targeted Rate Changes: ","protected":false},"excerpt":{"rendered":" In\u00a0February 2026, the Belgian Federal Parliament approved a comprehensive VAT reform bill (Bill No. 56\/1205). This landmark legislation introduces significant shifts in compliance enforcement, asset monitoring, and […]<\/p>\n","protected":false},"author":239137924,"featured_media":13364,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[1387],"tags":[1417],"class_list":["post-13362","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","tag-belgium-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/02\/beladj_1140x360.jpg","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-3tw","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/13362","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/users\/239137924"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/comments?post=13362"}],"version-history":[{"count":3,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/13362\/revisions"}],"predecessor-version":[{"id":13366,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/13362\/revisions\/13366"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media\/13364"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media?parent=13362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/categories?post=13362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/tags?post=13362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n<\/strong>The reform introduced a strengthened enforcement mechanism for non-filing, bringing back elements of the previously postponed “VAT Chain” modernisation.<\/p>\n
\n<\/u>If a taxpayer fails to submit a periodic VAT return, the authorities can now issue a\u00a0substitute VAT return.<\/p>\n
\n<\/u>This return assumes a VAT liability equal to the highest amount declared in the preceding\u00a012 months, with a mandatory minimum of\u00a0\u20ac2,100. Taxpayers have\u00a0one month\u00a0to submit the outstanding return once notified, otherwise the substitute assessment becomes final.<\/p>\n
\n<\/strong>The bill introduces a new\u00a0“three-month rule”\u00a0for processing VAT refunds, contingent on strict compliance.<\/p>\n
\n<\/u>To qualify for a refund within three months of the assessment period, a taxpayer must have filed all VAT returns for the preceding\u00a0six months\u00a0on time.<\/p>\n
\n<\/u>Refunds will be automatically offset against any existing or anticipated tax debts before being paid out.<\/p>\n
\n<\/strong>The legislation provides much needed administrative simplification regarding when a VAT ID must be reported for supplies to non-Belgian customers.<\/p>\n
\n<\/strong>To align with recent European jurisprudence, the bill significantly lengthens the VAT adjustment (revision) periods to 15 years for specific asset categories, effective\u00a0from 1st January 2026.<\/p>\n
\n<\/strong>VAT paid for goods and services under the small companies regime is not deductible. If however, the regime only applies for part of the year, the non-refundable VAT is calculated pro rata.<\/p>\n
\n<\/strong>Beyond the structural reform bill, businesses should note other significant changes taking effect in 2026:<\/p>\n
\n<\/u>Starting\u00a0January 1, 2026, all Belgian VAT-registered businesses must exchange structured electronic invoices via the\u00a0Peppol\u00a0network.<\/p>\n
\n<\/u>Effective\u00a01st March 2026, VAT on hotels, campsites, and takeaway meals will rise from\u00a06% to 12%, while VAT on non-alcoholic drinks in restaurants will drop from\u00a021% to 12%.<\/p>\n