Belgium raises VAT registration threshold to €30,000 by 2031

The change forms part of a broader administrative simplification package first approved by the government on 3 April 2026.

Read more in our Belgian VAT guide. Non-resident businesses typically have not VAT registration threshold, and must register at the time of providing the first taxable supply.

The exemption allows qualifying, domestic businesses to avoid charging VAT on their supplies and removes the requirement to submit periodic VAT returns. By lifting the ceiling, more micro-enterprises and sole traders will fall within scope of the regime.

From a technical VAT perspective, the scheme remains a simplification rather than a relief. Businesses applying the exemption cannot recover input VAT on costs. This creates a trade-off: reduced compliance burden versus potential irrecoverable VAT leakage. The increased threshold will therefore particularly benefit low-cost service providers with limited input VAT exposure.

The measure aligns Belgium with a wider EU trend of expanding SME simplifications under Articles 281–294 of the VAT Directive. Member states retain discretion on thresholds, and several have moved to increase them in response to inflation and administrative burden concerns.

2026 EU VAT registration & Intrastat reporting threshold