This guide is for e-commerce companies that sell online via web-stores or at marketplaces to Belgium consumers.
Web: Belgium’s Tax Agency
VAT Standard rate
21%
VAT Reduced rate
12%
- Restaurant and catering services, excluding beverages
- Phytopharmaceutical products
- Inner tubes
- Certain combustible material
6%
- Works on immovable property (limited in time and with strict conditions)
- Basic necessities, such as food and pharmaceuticals
- Some printed materials
- Distribution of water through pipelines
- Transport services of persons
- Hotels and camping
- Admission to cultural, sporting, and entertainment venues
See the summary of the EU VAT rates
Thresholds
From the 1st July 2021, the distance selling thresholds were withdrawn and replaced by a unified threshold of EUR10,000 for all EU members.
In other words, VAT should be charged at the VAT rate of the customer’s country of residence by companies whose annual taxable cross-border turnover is over EUR 10,000.
Deductible VAT
If goods or services were used to make taxable supplies in Belgium, VAT in input invoices might be credited. Examples include:
- VAT paid at custom clearance with your EORI number
- VAT paid to Belgium suppliers