Belgium 2026 Budget: Targeted VAT Increases, E-Invoicing, and New Customs Levy Announced

Belgium’s 2026 budget introduces targeted VAT increases on specific services and products, but abandons a general VAT rate hike from 21% to 22%.
VAT on hotel stays, campsite accommodations, sports, leisure activities, and takeaway meals rises from 6% to 12%.
VAT on non-alcoholic beverages in restaurants/cafés drops from 21% to 12%; VAT on pesticides rises from 12% to 21%.
Administrative VAT reforms continue, including e-invoicing, real-time reporting, and a new VAT Provision Account.
A €2 customs levy will be imposed on small parcels (under €150) from outside the EU, and the 6% VAT rate for demolition and reconstruction of private dwellings is made permanent under certain conditions.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.