Selling to Belgium 2026 — VAT Rates, Rules & Compliance

This guide covers the Belgium-specific rules, rates, and compliance requirements for sellers based outside the EU shipping to Belgian customers.

For the underlying EU mechanisms that apply across all member states, see:

EU Overview — IOSS, OSS & Compliance — general obligations for non-EU sellers
Selling to EU Consumers (B2C) — IOSS registration, the €150 threshold, charging VAT at checkout
Selling to EU Businesses (B2B) — reverse charge mechanism and zero-VAT invoicing

VAT Rates in Belgium (BTW / TVA / MwSt)

In Belgium, VAT is known as BTW (Belasting over de Toegevoegde Waarde) in Dutch, TVA (Taxe sur la Valeur Ajoutée) in French, and MwSt (Mehrwertsteuer) in German. When you sell to a Belgian consumer under the IOSS scheme, you must charge the correct Belgian rate at checkout.

Standard Rate: 21%

Applies to the majority of goods: electronics, clothing (including children’s clothing), cosmetics, most digital services, and physical goods not listed below.

Important difference from many home markets: children’s clothing and footwear are standard-rated at 21% in Belgium. If you sell children’s items that are zero-rated or exempt in your home country, you must charge 21% when shipping to Belgian consumers.

Reduced Rate: 6%

Applies to:

Basic foodstuffs and non-alcoholic beverages
Water (piped)
Pharmaceutical products (human medicines)
Books (print and digital e-books)
Newspapers and periodicals
Accommodation in hotels and other tourist accommodation
Agricultural products for cultivation
Passenger transport

Reduced Rate: 12%

Applies to a narrower set of categories:

Margarine
Some social housing construction
Pay TV subscriptions
Restaurant and catering services (food component only)
Coal and similar solid fuels

Your e-commerce platform can handle rate overrides, but you must manually assign products to the correct Belgian VAT categories.

Selling to Belgian Consumers (B2C)

No threshold for non-EU sellers

As a seller based outside the EU, there is no threshold for selling to Belgian consumers. The EU’s €10,000 threshold applies only to businesses established inside the EU. From your very first sale to a Belgian consumer, you must comply with Belgian BTW/TVA rules.

IOSS vs non-IOSS in Belgium

If you sell physical goods under €150 to Belgian consumers, registering for IOSS is strongly recommended.

Without IOSS (DAP — Delivered at Place):

The parcel is stopped by Belgian customs (Douane/Customs Belgium)
bpost or another carrier collects the outstanding VAT from the customer
The hidden cost: bpost charges a customs presentation fee (dossierkosten / frais de dossier) of typically €18–€25 — among the higher carrier fees in the EU
Belgian consumers, particularly in the Flemish region, have very low tolerance for unexpected delivery costs. Return and refusal rates can be significant.

IOSS eliminates these carrier handling fees because VAT is cleared at the point of sale.

The €3 customs duty (from 1 July 2026)

A flat €3 customs duty per item applies to all parcels under €150 entering the EU from July 2026. Belgium’s customs processing is primarily handled through the Brussels hub, so accurate HS codes and product descriptions are essential to prevent delays.

Selling to Belgian Businesses (B2B)

For sales to a VAT-registered Belgian business, the standard EU B2B rules apply.

Validate the BTW/TVA number. Belgian VAT numbers start with ‘BE’ followed by 10 digits, always beginning with 0 (e.g., BE0123456789). Always validate on VIES before zero-rating the invoice.
Reverse charge. Do not charge VAT. The Belgian business accounts for BTW/TVA on their own Belgian return.
Invoice statement. Your invoice must clearly state “Reverse Charge” or:
- Dutch: “Verlegging van heffing”
- French: “Report de taxe”
- German (for customers in the German-speaking region): “Steuerschuldumkehr”

Key Compliance Requirements for Belgium

Invoice retention — 7 years

You are legally required to retain all VAT invoices and records for 7 years in Belgium. Electronic storage is fully accepted.

Invoice requirements

Belgian invoices must include your VAT number, the customer’s address (and VAT number for B2B), a unique sequential invoice number, the applicable BTW/TVA rate per line item, and the supply date.

Trilingual invoicing consideration

Belgium has three official languages and three regions: Flemish (Dutch-speaking), Wallonia (French-speaking), and Brussels-Capital (bilingual). While there is no strict legal requirement for you as a foreign seller to invoice in the customer’s language, including the BTW/TVA label in both Dutch and French is common practice and reduces disputes. Many Belgian customers, particularly in Brussels, will accept English-language invoices.

Packaging obligations

Belgium operates the Fost Plus system for B2C packaging recovery (for packaging placed on the Belgian consumer market). Sellers shipping packaged goods to Belgian consumers may have a registration obligation under the Belgian Packaging Regulation if they exceed certain volume thresholds. Consult a local compliance advisor if you ship significant volumes to Belgium.

Shipping to Belgium: Documentation

Belgium’s main air freight hub at Brussels Airport (Zaventem) handles a significant share of international parcels.

Electronic customs data: ensure your carrier transmits customs data electronically.
Accurate descriptions: use specific product descriptions with correct HS tariff codes. Avoid generic terms.
IOSS number: if using IOSS, your IOSS number must be electronically transmitted by your carrier — manual notation is not sufficient.

Selling from a Specific Country?

The Belgium-specific rules above apply to any international seller. Some countries have additional context for selling into Belgium:

United Kingdom — Post-Brexit, GB sellers shipping to Belgium face the same customs requirements as any non-EU seller. Antwerp is a major entry port for UK-origin goods.
United States — guide coming soon
Australia — guide coming soon