How VAT Works in Belgium for Self-Employed (2026)

What is VAT (BTW/TVA/IVA)?

Value Added Tax (VAT) — known as BTW (Belasting over de Toegevoegde Waarde) in Dutch or TVA (Taxe sur la Valeur Ajoutée) in French — is a consumption tax that you collect on behalf of the Belgian government. As a self-employed person, you act as an intermediary: you charge VAT on the goods or services you sell to clients, and you can deduct the VAT you pay on your own business purchases. The difference is what you owe (or are owed) to the government.

VAT registration

When you register as a self-employed worker (zelfstandige) in Belgium, you receive a VAT identification number. This number has the format BE + your KBO/BCE enterprise number (10 digits). You must include this VAT number on all your invoices. Once registered, you charge VAT on the invoices you send to clients and deduct the VAT on business expenses you incur.

VAT rates in Belgium

Belgium applies four different VAT rates depending on the type of goods or services:

• 21% — Standard rate: applies to most services, digital products, electronics, clothing, and professional services. This is the rate most self-employed professionals will charge.
• 12% — Reduced rate: applies to social housing, restaurant food (not drinks), certain agricultural products, and margarine.
• 6% — Reduced rate: applies to basic necessities such as food, water, books, newspapers, pharmaceutical products, and certain renovation works on homes older than 10 years.
• 0% — Exempt supplies: applies to medical and hospital services, education, insurance services, and financial services. No VAT is charged on these.

VAT exemption regime (vrijstellingsregeling)

If your annual turnover is below €25,000 (excluding VAT), you can opt for the VAT exemption regime, also known as the "kleine onderneming" (small enterprise) scheme. Under this regime:

• You do NOT charge VAT on your invoices.
• You do NOT deduct VAT on your business purchases.
• You do NOT file quarterly VAT returns.
• You only file an annual client listing (jaarlijkse klantenlisting) by March 31.
• You must include the mention "Vrijgesteld van BTW — Art. 56bis BTW-wetboek" (or the French equivalent "Exempt de TVA — Art. 56bis du Code de la TVA") on every invoice.

This regime simplifies your administration considerably, but the trade-off is that you cannot recover VAT on any of your business expenses. If you have significant expenses (e.g., buying equipment), it may be more advantageous to opt for the normal VAT regime.

Normal VAT regime

Under the normal VAT regime, you charge VAT on all your invoices and deduct VAT on your business expenses. You must file quarterly VAT returns electronically via Intervat. Here are the key points:

• You charge the applicable VAT rate on every invoice you issue.
• You deduct VAT on purchases that are used for your business activity (proportional to business use).
• You file quarterly VAT returns via Intervat.
• Deadlines: Q1 → April 20, Q2 → July 20, Q3 → October 20, Q4 → January 20.

Practical example

Let's say you are a freelance web developer under the normal VAT regime, charging the standard 21% rate.

Income: You invoice a client €1,000 for a project. With 21% VAT, the total invoice is €1,210. The €210 VAT is what you collected on behalf of the government.

Expense: You buy a laptop for €800 + €168 VAT = €968 total. The laptop is 100% for business use, so you can deduct the full €168 VAT.

Quarterly VAT return (Q1):

• Box 03 (net turnover at 21%) = €1,000
• Box 54 (total VAT on turnover) = €210
• Box 59 (deductible VAT on purchases) = €168
• Box 71 (VAT to pay) = €210 − €168 = €42

You owe €42 to the government for this quarter.

What VAT is deductible?

Only VAT on expenses that are directly related to your business activity is deductible. Personal expenses are excluded. For expenses with mixed use (both personal and professional), you can only deduct the business portion. For example, if your phone is used 60% for business and 40% personally, you can only deduct 60% of the VAT on your phone bill.

Common mistakes to avoid

• Forgetting to file: Even if you had no activity in a quarter, you must still file a nil return. Late or missing returns result in fines.
• Mixing personal and business expenses: Only deduct VAT on genuine business expenses. The tax authorities can reject deductions on personal items.
• Not keeping receipts: You must keep all invoices and receipts for at least 7 years. Without proof, you cannot claim VAT deductions.
• Wrong VAT rate: Make sure you apply the correct rate for your type of service or product.

How Bijzo helps

Bijzo automatically tracks the VAT on your income and expenses throughout the quarter. Key features include:

• Automatic VAT calculation: Bijzo calculates all VAT grid box values from your recorded income and expenses.
• XML export for Intervat: Export a ready-to-upload XML file that you can submit directly to Intervat — no more manual data entry or calculation errors.
• Real-time dashboard: See at a glance how much VAT you owe or are owed for the current quarter.

References

• FOD Financiën — VAT for enterprises
• Intervat — Electronic VAT filing
• Belgian VAT Code — Article 56bis (VAT exemption threshold)