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Belgium first wave of 2024 VAT reforms delay

First wave Belgian tax reforms, including proposals to consolidate VAT rates, dropped

Failure to gain political support by the Belgian Finance Minister, Vincent Van Peteghem, to his ‘first phase tax reforms’ means they are now likely delayed until after the summer 2024 elections. This means proposed consolidation of the 12% and 6% VAT rates, see below, will be dropped for the time being.

The broad set of reforms aimed to shift taxation from income towards wealth. It also includes the proposed introduction of Belgian e-invoicing from 2024 although it is not clear if this timetable can still run independently.

March 2023 – 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.


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