Belgium

The VAT small-business threshold in Belgium is €25,000 of annual turnover. The standard VAT rate is 21%.

Optional VAT franchise scheme for businesses whose annual turnover does not exceed €25,000 excluding VAT, whatever the legal form. Franchise businesses remain VAT-identified and file start and change declarations; VAT units and some sectors (construction work, cash-register catering, used materials) are excluded. For a business starting mid-year the threshold is prorated by days.

Since 1 January 2025, Belgium also applies the EU cross-border small-business exemption: a business established in another member state can use Belgium’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Belgium?

The VAT small-business threshold in Belgium is €25,000 of annual turnover.

What is the standard VAT rate in Belgium?

21%. Reduced rates: 6%, 12%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme.