VAT in Belgium: Rates, Rules & How to Calculate BTW/TVA
Belgium applies three VAT rates (BTW in Dutch, TVA in French). The standard rate is 21%, covering most goods and services. The reduced rate of 12% applies to social housing, restaurant meals (food only, not drinks), margarine, and certain energy products. The super-reduced rate of 6% covers basic necessities including food, water, pharmaceuticals, books, newspapers, passenger transport, hotel accommodation, and renovation of private dwellings older than 10 years.
The Belgian Federal Public Service Finance administers VAT. Businesses must register if they carry out taxable activities. VAT returns are filed monthly for businesses with annual turnover above 2.5 million euros, and quarterly for others. Belgium uses a unique VAT number format (BE followed by 10 digits) and participates in the EU's VIES system for verifying intra-community VAT numbers.
Use our calculator to compute Belgian BTW/TVA instantly. For invoicing, try our invoice calculator or use our percentage calculator.