- The VAT rate for hotels and campsites will increase from 6% to 12% starting March 1, 2026.
- A transitional measure allows bookings made by February 28, 2026, to still benefit from the 6% VAT rate if the VAT becomes due by June 30, 2026.
- Bookings made on or after March 1, 2026, will be subject to the 12% VAT rate.
- The rules for when VAT becomes due differ for B2B (invoice date or prepayment) and B2C (payment date), with some administrative tolerance for invoice date in B2C.
- No changes to VAT on municipal tourist taxes; if the operator is the debtor, 12% VAT applies from March 1, 2026, otherwise not.
Source: tiberghien.com
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.
Latest Posts in "Belgium"
- Circular 2026/C/32: Modifications to VAT Return Submission Periodicity and Objection Procedures
- Comments on T-575/24: Belgian commissioned association subject to VAT
- Belgium’s E-Invoicing Mandate: Lessons for VAT Control and ERP Readiness Across Europe
- EGC T-575/24 (Digipolis) – Judgment – Public Law body Held Liable for VAT on Telecommunication Services Provided
- Belgium Updates VAT Rates for Pesticides and Furnished Accommodations Effective March 1, 2026
