A new phase in the modernization of the VAT chain will start on May 1, 2026: the VAT commission account will be introduced and will replace the VAT current account. This reform is part of the broader digitization project that has been gradually rolled out by the FPS Finance since January 1, 2025.

The Belgian tax authorities have recently introduced stricter requirements regarding transfer pricing documentation. Although one obligation has recently been relaxed, the remaining measures remain fully in force. This underlines the importance of maintaining a complete, well-substantiated file.

As stipulated in the federal budget agreement, the VAT rate on hotel stays, furnished accommodation, and camping spots in Belgium will increase from 6% to 12% as of March 1, 2026. The VAT authorities have recently published an FAQ regarding this rate change.