- Belgium will gradually raise the small-business VAT exemption turnover threshold from €25,000 to €30,000.
- The new thresholds will be €26,000 in 2027, €27,000 in 2028, €28,000 in 2029, €29,000 in 2030, and €30,000 from 2031 onward.
- The amendment to Article 56ter of the Belgian VAT Code takes effect on January 1, 2027.
- More small businesses may qualify for the VAT exemption regime over time, but eligibility still depends on all other VAT conditions and any activity-based exclusions.
- Businesses in the regime generally do not charge VAT or file standard periodic VAT returns, but they remain subject to specific VAT administrative and record-keeping obligations.
Source: fiscal-requirements.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.
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