Belgium VAT (TVA/BTW) 21% Calculator 2027
Belgium VAT (Taxe sur la Valeur Ajoutée / Belasting over de Toegevoegde Waarde) 21% standard, 12% (restaurant, housing renovation), 6% (food, books, transport, housing under social conditions). Source: minfin.fgov.be.
Belgium VAT Rates Explained
Belgium's VAT system applies multiple rates depending on the goods or service. Standard rate 21% covers most consumer goods. Reduced rates apply to essentials (food, books, medicine, public transport). Zero-rated and exempt categories exist for exports, healthcare, and education. Source: SPF Finances / FOD Financiën.
Adding VAT vs Extracting VAT
Add: Gross = Net × (1 + rate). Example at 21%: € 10,000 net + 21% VAT = gross. Extract: Net = Gross / (1 + rate). To extract VAT from a tax-inclusive price, divide by (1 + rate). Helps separate the VAT charged on supplier invoices for input-tax recovery.
Registration and Filing
In Belgium, businesses above the local VAT registration threshold must register and file periodic returns (typically monthly or quarterly). Returns reconcile output VAT (charged to customers) with input VAT (paid to suppliers). Net VAT due is paid to the tax authority. Voluntary registration is also possible below threshold to enable input-tax recovery. Source: SPF Finances / FOD Financiën (minfin.fgov.be).
Cross-Border VAT and Reverse Charge
Cross-border B2B services use reverse charge: the buyer self-accounts for VAT in their own return. Imports of physical goods are subject to import VAT at the border. Exports to non-Belgium customers are typically zero-rated, allowing the exporter to recover input VAT without charging output VAT on the sale.