- From January 2025, Belgium applies an EU VAT exemption for small businesses with annual EU turnover under €100,000, allowing VAT-free supplies but no input VAT deduction.
- Eligibility requires a Belgian registered seat, compliance with other EU states’ thresholds, and excludes certain activities; businesses must obtain a special VAT number ending in “EX.”
- From January 2026, B2B e-invoicing via Peppol is mandatory for Belgian taxpayers with fixed establishments, with penalties enforced after April 1, 2026; non-resident VAT payers without a fixed establishment are exempt.
- Non-resident Belgian VAT-registered businesses without a fixed establishment are exempt from the 2026 e-invoicing mandate, but this may change with 2028 real-time reporting.
- On March 25, 2026, the European General Court clarified that EU VAT Directives do not require explicit national derogations for VAT exemptions on non-EU travel services by travel agents.
Source: financien.belgium.be
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.
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