TEDB Official Sourced · 2026 Reference
Belgium VAT Rate on Business & IT Consulting
Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Belgium.
Statutory Classification & Directives
Under official European Commission regulations and national legislation in Belgium, supplies of Business & IT Consulting are subject to the 21% standard rate.
Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in Belgium from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in Belgium require charging Belgium VAT (21%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in Belgium creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.
Active VAT Rates in Belgium (TEDB Schedule)
Complete breakdown of all standard, reduced, super-reduced, and parking VAT rates officially published for Belgium:
| Classification | Applied Conditions & Scope | Rate |
|---|---|---|
| Standard rate | Article 1, paragraph 1, of the Royal Decree n° 20 of 20 July 1970 | 21% |
| Reduced rate | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages · Royal Decree N° 20, Table B, category I excluded the provision of beverages | 12% |
| Parking rate | Parking rates (Article 105a(3) of the VAT Directive) · Tyres and inner tubes for wheels of agricultural machinery and tractors excluding tyres and inner tubes for wheels of forestry tractors and motor cultivators. | 12% |
| Reduced rate | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods · Royal Decree N° 20, Table A, category XXIII, N° 13 - hair prosthetics: The reduced rate only applies to hair prosthetics prescribed by a doctor or dermatologist and used for the alleviation of the consequences of a chronic illness, a long-term illness or a disability in: - 6704 11 00, 6704 19 00, 6704 20 00, 6704 90 00 | 6% |
Live Compliance Engine Verification
Test calculations or verify another product category in Belgium using the live statutory engine:
EU & UK Live Rates · TEDB
Live VAT Rate Finder & Classification
Authoritative rate lookup and statutory legal basis direct from the European Commission Taxes in Europe Database (TEDB).
19%
Standard rate
All rates active in this country (2)
| Classification | Applied Categories & Conditions | Rate |
|---|---|---|
| Standard rate | General standard rate application | 19% |
| Reduced rate | Provision of medical and dental care and thermal treatment · Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians. See preliminary remarks to “Reduced rates” and the “General comments” field | 7% |
Frequently Asked Questions
The statutory VAT rate on Business & IT Consulting in Belgium is 21% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Belgium, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Belgium) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.
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