Belgium Raises VAT Exemption Threshold for Small Businesses to EUR 30,000

Summary – key points

Belgium will increase the annual turnover threshold for the VAT exemption scheme for small businesses from EUR 25,000 to EUR 30,000. [dekrantenkoppen.be]
The measure forms part of a second package of administrative simplification measures approved by the federal government in early April 2026. [dekrantenkoppen.be]
The increase still requires a legislative amendment to Article 56bis of the Belgian VAT Code and will only apply once officially enacted and published. [dekrantenkoppen.be]

Article

In early April 2026, the Belgian federal government approved a second package of administrative simplification measures, including an increase of the turnover ceiling for the VAT exemption scheme for small businesses from EUR 25,000 to EUR 30,000 per year. [dekrantenkoppen.be]

Overview of the VAT exemption scheme

Belgium’s VAT exemption scheme for small businesses allows eligible taxable persons whose annual turnover remains below a statutory threshold to supply goods and services without charging VAT and to be relieved from periodic VAT return obligations. In return, businesses applying the scheme lose the right to deduct input VAT on their purchases.

The regime is optional and applies regardless of the legal form of the business, provided the taxpayer is established in Belgium and meets the turnover condition. The legal basis for the scheme is Article 56bis of the Belgian VAT Code. Further guidance is available on the website of the Federal Public Service (FPS) Finance.
https://finance.belgium.be/en/enterprises/vat/vat-obligation/vat-exemption-scheme-small-businesses [finance.belgium.be]

Increase of the threshold to EUR 30,000

The decision to raise the exemption threshold aims to make the regime more accessible and to further reduce the administrative burden for micro‑enterprises and self‑employed persons. According to the government’s communication, this adjustment responds to long‑standing concerns that the existing EUR 25,000 threshold had not evolved in line with inflation and rising operating costs. [dekrantenkoppen.be]

Although the new level remains well below the maximum thresholds permitted under the EU small‑enterprise VAT framework, the increase represents a tangible simplification for a significant number of Belgian taxpayers operating at the lower end of the turnover spectrum.

Entry into force still pending

Despite the policy decision, the new threshold is not yet applicable. Its implementation requires a formal amendment of Article 56bis of the VAT Code, parliamentary approval, and publication in the Belgian Official Gazette. Until those steps are completed, the current threshold of EUR 25,000 continues to apply in practice and in the administrative guidance issued by the tax authorities. [dekrantenkoppen.be]

Businesses currently benefiting from the VAT exemption scheme — or considering entering it — should therefore continue to monitor the legislative process closely before adjusting their VAT position.

Sources and further reading

“Plafond voor btw‑vrijstelling kleine ondernemingen gaat naar 30.000 euro” (De Tijd, 3 April 2026):
https://www.dekrantenkoppen.be/detail/3420718/plafond-voor-btw-vrijstelling-kleine-ondernemingen-gaat-naar-30-000-euro.html [dekrantenkoppen.be]
FPS Finance – VAT exemption scheme for small businesses:
https://finance.belgium.be/en/enterprises/vat/vat-obligation/vat-exemption-scheme-small-businesses [finance.belgium.be]