Belgium moves coal and other solid fuels from 12% to the 21% standard VAT rate
This page records one dated change. For the rules in Belgium as they stand today, see the Belgium guide →
- Jurisdiction
- Belgium
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- Action required
- Announced
- 18 July 2025
- Effective
- 29 July 2025
- Authority
- SPF Finances (FPS Finance), Belgium
- Systems
- Tax engine
- Verified
- Fetched from official source · high confidence
Suppliers of coal and other solid fuels previously benefiting from the 12% rate.
Charge 21% VAT on coal and other solid fuels.
Tax engine
Article 54 of the Belgian Law of 18 July 2025 (Moniteur belge 29 July 2025, Numac 2025005578) abrogates Table B, heading VIII (solid fuels, including coal) of Royal Decree No. 20, moving those fuels from the 12% rate to the standard 21% rate from 29 July 2025.
What changed in detail
Article 54 of the Belgian Law of 18 July 2025 (Moniteur belge, 29 July 2025, Numac 2025005578) abrogates Table B, heading VIII of Royal Decree No. 20, which had carried solid fuels — including coal — at the 12% rate. Those fuels move to the 21% standard rate, effective 29 July 2025.
This change has been in force for well over a year; it was not caught and published until this issue.
What it means
Coal and other solid fuels lost their reduced-rate status entirely, alongside — and roughly seven months before — the same fate for plant-protection products under a separate 2026 decree. A supplier still applying 12% to these fuels has been under-charging VAT since July 2025 and should correct pricing without delay, given how far back the effective date sits.
Proof
VIII. Combustibles (abrogé par L 18.07.2025)VIII. Fuels (abrogated by the Law of 18.07.2025)
No source snapshot. The source is the Belgian tax authority's Fisconetplus legal-text database (the official coordinated text of Royal Decree No. 20), published as structured data rather than a standard web page.