Belgium VAT Calculator 2026
Calculate Belgian VAT with standard (21%) and reduced rates
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Belgian BTW / TVA: 21% standard, 12% and 6% reduced
Belgium operates VAT under two names depending on language: BTW in Dutch (Belasting over de Toegevoegde Waarde) and TVA in French (Taxe sur la Valeur Ajoutée). The system is the same; the language on the invoice depends on the region:
- 21% — standard rate, most goods and services, alcohol, electronics, professional services
- 12% — restaurant and catering services (excl. alcohol), social housing under specific conditions, certain solid mineral fuels
- 6% — food, water, books, newspapers, pharmaceuticals, hotel accommodation, hairdressing, repair services for shoes/leather/clothing/bicycles, electricity for residential use (until end-2025 review), gas (until end-2025 review)
- 0% — newspapers and certain periodicals (specific list), exports, intra-EU B2B supplies
Registration: the EUR 25,000 small-business threshold
Belgium's small-business franchise (franchise des petites entreprises) lets businesses with turnover ≤ EUR 25,000 opt out of charging VAT (and out of regular returns) in exchange for losing input recovery. Above that, full VAT registration is mandatory.
A Belgian VAT number is formatted BE0XXX.XXX.XXX — note the leading zero, which is a quirk that trips up cross-border invoicing systems. Always include the BE prefix and the leading zero when validating via VIES.
Restaurants vs catering vs takeaway — three different rates
Restaurant services (food and non-alcoholic drinks consumed on-premise) are 12%. Alcoholic beverages, even at the same restaurant, are 21%. Takeaway food is 6% in most cases (the same rate as supermarket food). The catering industry must split bills across three rates and maintain compliant cash-register data — a frequent source of audit issues.
Worked examples
- EUR 100 grocery basket (6% on food): VAT EUR 5.66 inside, net EUR 94.34.
- EUR 50 restaurant meal with no alcohol (12%): VAT EUR 5.36 inside, net EUR 44.64.
- EUR 1,000 IT consulting fee (21%): VAT EUR 210, gross EUR 1,210.
- EUR 1,000 invoice from a Brussels lawyer to a Dutch VAT-registered company: VAT 0% under intra-EU B2B reverse charge.
Frequently asked questions
Why are gas and electricity at 6%?
The 6% rate on residential electricity and natural gas was introduced in 2022 as an energy-cost relief measure and has been extended through to end of 2025 in subsequent budgets. The future of the reduced rate is debated annually — verify the current rate on fps Finance's site.
Does the language on the invoice matter?
Yes. Invoices to customers in Flanders should be in Dutch (BTW); to Wallonia in French (TVA); to the Brussels-Capital region either is acceptable. Bilingual invoices are common. The regions enforce language requirements based on the customer's registered address.
When are VAT returns due?
Monthly returns are due by the 20th of the following month for businesses with turnover above EUR 2.5 million. Smaller businesses can file quarterly. Both monthly and quarterly filers must submit the EC Sales List for intra-EU supplies. Belgium also requires the annual Sales Listing of customers (form 725) by 31 March.
Are e-books 6% or 21%?
E-books are 6% since 2019, aligned with print under EU directive 2018/1713. Audiobooks are also 6%. SaaS, software downloads and online courses (that aren't educational exemptions) remain at 21%.
Can I claim VAT on a company car?
Belgium has a complex regime for VAT recovery on company cars: maximum 50% recoverable, with specific calculation methods (lump-sum 35% deduction, semi-flat-rate, or actual usage). Pure electric vehicles have specific rules. The full set of methods is in fps Finance's VAT Manual section on company vehicles.
Official sources
Last reviewed: 2026-05-10.