Belgian VAT rates changes coming up: focus on food sales, entertainment and hospitality

The Belgian government has agreed on a reform with respect to VAT rates applicable to ready-to-eat food and beverages, access to several entertainment facilities, short-term furnished accommodation and specific agricultural products. The draft Royal Decree is currently up for review by the Belgian Council of State and until further notice the changes are expected to be introduced as of 1 March 2026.

Affected businesses may want to consider revising their pricing strategies and overall offers towards customers.

Hereafter, we summarize some of the key changes and their impact.

• Increased VAT rate from 6% to 12% for prepared meals and prepared foods intended to be consumed as part of a meal, without further preparation by the customer and with a limited shelf life;
  
  
• Increased VAT rate from 6% to 12% for other food items (including beverages) that are prepared on the spot at the customer’s request, intended for immediate consumption and with a limited shelf life;
  
  
• No change in the standard VAT rate of 21% applied to luxury foods and prepared alcoholic beverages;
  
  
• Reduced VAT rate from 21% to 12% for non-alcoholic beverages and beers with an actual alcoholic strength by volume of less than 0.5% when supplied in the context of a restaurant or catering service;
  
  
• Increased VAT rate from 6% to 12% for access to certain cultural, sports and entertainment facilities, unless a VAT exemption or exception would apply;
  
  
• Increased VAT rate from 6% to 12% for short-term furnished hotel, motel (or similar) accommodation (including certain additional services, such as breakfast, parking, etc.) subject to conditions, and the provision of camping space;
  
  
• Exclusion of the fertilizers mixed with phytopharmaceutical components from the reduced VAT rate of 6%;
  
  
• Increased VAT rate from 12% to 21% for phytopharmaceutical products (including fertilizers mixed with phytopharmaceutical products).
   

We strongly recommend that affected businesses perform a thorough analysis with respect to their products and services, including:

• revising the pricing strategy in order to properly reflect the incurred costs;
  
  
• updating the accounting, ERP & invoicing systems, aiming to avoid compliance and reporting issues;
  
  
• assessing in-depth whether these products/services fall under the new provisions based on their specific nature & circumstances. For example, the scope of prepared meals subject to 12% would exclude breakfast and also theatre, choreography, circus, opera and classical music, would be excluded from the 12% VAT rate scope.
   

Our team of dedicated experts is ready to support you in navigating the next steps and creating an efficient action plan.