Belgium proposes VAT registration threshold rises to €30,000

Parliament to consider government proposal for phased rise in VAT exemption to €30,000 by 2030

The Belgian Parliament (Chamber of Representatives) has accepted on 17 September 2026 a government proposal for a phased increase in the VAT registration threshold. The plan is:

• Today: €25,000
• 2027: €26,000
• 2027: €27,000
• 2028: €28,000
• 2029: €29,000
• 2030: €30,000

Nov 2024: Proposed rise on annual sales threshold for mandatory VAT registration – now abandoned

The Belgian Vlaams Belang party had put forward a bill to increase in the Value Added Tax registration threshold. The rise for 2025 would have lifted the threshold above which entrepreneurs would have to first VAT register from the current €25,000 to €35,000. But this proposal did not progress.

The hefty rise reflects the spike in Belgian inflation in 2022, when it rose above 12%. It is currently just above 3%.

In addition, Belgium is to implement the EU SME Scheme VAT registration thresholds which enable any EU resident business to sell goods or services in other EU member states under their resident VAT number below €100,000 per annum.

VAT registration thresholds only apply to resident businesses. Non-resident businesses making taxable supplies which require them to VAT register (e.g. selling goods domestically), will have to VAT register immediately.

These increase changes will provide more latitude to small businesses whose turnover is close to the existing thresholds, and is broadly in line with forthcoming EU VAT registration thresholds. For registration purposes, the sales figure may be reduced by the amount of VAT paid on stock bought for re-sale. Businesses should use this reduced turnover figure to see if they can register for VAT.

Businesses may still voluntarily register for Belgian VAT.

2026 EU VAT registration & Intrastat reporting threshold