VAT rates in Belgium
Belgium imposes Value Added Tax (VAT) at different rates as follows for various goods and services:
1. Standard rate - 21%
The standard VAT rate in Belgium is applicable to all taxable goods and services, except when a specific measure allows for a reduced rate.
2. Reduced rate - 12%
Certain categories of the following items:
Foodstuffs, agricultural supplies, social housing, demolition and construction work on old buildings, some energy products and other specific items.
3. Reduced rate - 6%
Most other goods and services are taxed at 6% in Belgium, most notably including foodstuffs such as takeaway food, non-alcoholic drinks, some newspapers and periodicals, domestic passenger transport and hotel accommodation.
4. Zero rate - 0%
This category includes some daily and weekly newspapers as well as intra-community and international transport.
Source: https://www.belgium.be/fr/impots/tva/taux
Daily allowances in Belgium
Two kinds of per diems are available to employees of Belgian companies: the domestic per diem, for trips within the country, and the foreign per diem, for trips taking place outside of the country.
Domestic daily allowance
Employees can receive a daily lump sum based on the duration of their business trip and an additional amount for lodging. The amount paid for lodging is higher if they stay in a hotel and lower if they stay with a friend or relative.
The daily allowance amount for business trips within Belgium is €21,22 starting with March 1st, 2025.
The following conditions must be met:
- the business trip lasts at least 6 hours;
- the employee must be travelling to a location more than 25 km from the centre of the commune where they reside;
- the employee does not receive any other compensation for meal costs.
The maximum monthly daily allowance is 16 x €21,22 = €339,52.
Overnight allowance
For overnight trips in Belgium, a lodging allowance of €159,17/night can be paid.
The following conditions must be met:
- the employee must be travelling to a location more than 75 km away;
- the hotel cost is not being otherwise reimbursed.
Foreign daily allowance
When employees are travelling abroad for business, they may also be entitled to a per diem. The maximum tax-free amount of this per diem varies by country and based on the following categories:
- Category 1 (Short trips) - trips of 30 days maximum
- Category 2 (Long trips) - trips of more than 30 days
Accommodation rates published by the government serve as a maximum rate. In case of an overnight stay, the accommodation costs will be reimbursed upon presentation of proof of payment.
Meal deductions – foreign trips
The lump sum allowances employees are paid to cover their business travel expenses abroad are composed as follows:
- 35% - lunch
- 45% - dinner
If either of these meals is not paid for by the employee themselves, the appropriate deduction (35% or 45%) should be made to their daily allowance.
Meal deductions do not apply to 1/2 rates - i.e. for the first and last day of travel.
Meal vouchers
A meal voucher amounts to a maximum of €8.00 per day worked. The employer contributes a maximum of €6.91, and the employee pays a minimum of €1.09.
If the employee receives a meal voucher for the day, the daily allowance should be reduced with the meal voucher value.
Employees travelling for business with their private vehicle may be entitled to a mileage allowance, the rates of which are as follows:
| Effective Date | Criteria | Rate |
| 01 January 2025 | Bike Commute | €0,36 per km |
| 01 April 2025 | Private Vehicle | €0,4320 per km |
| 01 July 2025 | Private Vehicle | €0,4309 per km |
The mileage allowance is not taxable and no social security contributions are deducted from it.
The flat-rate mileage allowance that has been set at €0,4449 per km by the Federal Public Service Strategy and Support for the period from 01.07.2025 to 30.06.2026 inclusive is also considered a standard rate. Employers who opt for the application of the flat-rate system on an annual basis must adhere to it for the entire period from 01.07.2025 to 30.06.2026 inclusive. For this period, they cannot switch to the quarterly flat-rate system.
https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/9fe9bf86-08aa-485a-9dff-5573412b0cdc
Electronic archiving and retention period in Belgium
The Belgian Digital Act Law of 21 July 2016 implements the eIDAS Regulation 910/2014 in Belgium and adds the qualified electronic archive as an additional trust services. The certification scheme for the qualified electronic archive was finalized in April 2021 and defines requirements for Scanning Services and for Preservation Services for documents or other data.
By satisfying the audit criteria from this e-Archiving certification scheme, a service provider and the e-Archiving service(s) he provides or operates can demonstrate compliance with the statutory requirements for e-Archiving services laid down in the above mentioned legislation.
It should be observed that the use of this e-Archiving certification scheme is voluntary and that demonstration of compliance with the applicable statutory requirements can be done on the basis of other certification schemes or technical standards.
The electronic archiving services are:
- The e-Archiving service for digitisation of information (IDS) relating to the scanning of paperbased documents with the aim of digitisation of the contained information, and the creation of a faithful and durable electronic copy of the document;
- The long-term preservation e-Archiving service (LTPS) for retaining electronic documents or electronic information in a way as to preserve the enclosed information from loss and from any modification other than changes related to its preservation format or storage medium.
QES not mandatory, but recommended. Digitalised invoices must be retained anywhere.
Source: https://economie.fgov.be/sites/default/files/Files/Online/BE-e-Archiving-Certification-Scheme.pdf
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