Implementation date (if approved) is Jan 1, 2022 (unless mentioned differently)
Changes:
- Exemption for political, trade union, religious, philosophical, patriotic, philanthropic or civil institutions
- Provision of furnished accommodation
- VAT deduction for mixed use of goods and services: From 1 January 2023, the authorities need to be notified the VAT deduction for mixed (business and private use) supplies of goods and services which is based on the actual use of the goods and services.
- VAT identification number to be used for acquisition of goods subject to excise duty
- Flat rate taxation
- Special VAT regime for farmers
- VAT refund (offset against VAT debts)
- 6% Reduced VAT rate for hair prostheses
Source Draft bill
Latest Posts in "Belgium"
- Modernisation of the Belgian VAT chain: official timeline confirmed, entry into force on 1 May 2026
- Belgium Clarifies VAT Filing, Objection, and Audit Rules in New Circular Effective January 2026
- Belgium Standardises VAT Filing Rules, Removes Sector Limits, Streamlines Digital Contestation from 2026
- ECJ and EU General Court Issue Key Rulings on ATAD CFC Rules and VAT Treatment
- Belgian Emanation Theory Challenged: EU Court Rules on VAT for Intermunicipal Entities and Associations
