Skip links

Belgium first wave of 2024 VAT reforms

Extension and simplification of reduced VAT rates; e-invoicing reconfirmation

The Belgian Ministry of Finance has launched a range of tax simplifications and changes. Many of these changes have already been announced in the past, and we’ve linked back to original blogs.

These will be implemented from 1 January 2024. A second wave will be launched next year following the upcoming elections.

The VAT changes include:

  • Consolidation of reduced VAT rates, combining the existing 12% and 6% into a new 9% rate. This will affect:
    • entrance to cultural events, amusement parks and similar
    • Books
    • Buildings
    • Certain foodstuffs
    • Hotel accommodation
    • Rail, road passenger transport
    • Water supplies
  • Zero-rating of a range of fruit, vegetables, medicines, certain public transport and other essentials
  • Permanent setting of a new reduced 9% rate for building works – currently temporary 6%.
  • Confirmation of Belgian e-invoicing from July 2024.

Read more in our Belgian VAT guide.


Get our latest news right in your mailbox