Belgium drops the EUR 250,000 sub-ceiling for quarterly VAT filing
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
- Compliance
- Status
- In force
- Impact
- Plan ahead
- Announced
- 17 December 2025
- Effective
- 10 January 2026
- Authority
- SPF Finances (FPS Finance), Belgium
- Systems
- Reporting
- Verified
- Fetched from official source · high confidence
Belgian VAT taxpayers with annual turnover up to EUR 2,500,000, including those previously excluded by supplying energy products, mobile phones, computers or registrable motor vehicles above EUR 250,000.
Reassess eligibility for quarterly Belgian VAT filing using only the EUR 2,500,000 turnover test.
Reporting
The Arrêté royal of 17 December 2025 (Numac 2025009888) amends article 17, §2 of Belgian Royal Decree No. 1 from 10 January 2026: quarterly VAT returns are available where annual turnover excluding VAT does not exceed EUR 2,500,000 for the whole business, without the former additional EUR 250,000 ceiling on supplies of energy products, mobile phones, computers and registrable motor vehicles.
What changed in detail
The Arrêté royal of 17 December 2025 (Numac 2025009888) amends article 17, §2 of Belgian Royal Decree No. 1, from 10 January 2026. Quarterly VAT returns are now available wherever annual turnover excluding VAT does not exceed EUR 2,500,000 for the whole business, with no additional condition. The former rule also barred quarterly filing once supplies of energy products, mobile phones, computers or registrable motor vehicles exceeded a separate EUR 250,000 sub-ceiling — that condition is removed.
This change has already been in force for nine months; it was not caught and published until this issue.
What it means
Businesses under EUR 2,500,000 in turnover that were pushed into monthly filing purely because of the old EUR 250,000 sub-ceiling on specific product categories — energy, phones, computers, vehicles — should re-check their filing frequency now that the single turnover test applies. Some may now qualify for quarterly filing where they previously did not.
Proof
lorsque le chiffre d'affaires annuel, hors taxe sur la valeur ajoutée, n'excède pas 2.500.000 euros pour l'ensemble de son activité économiquewhere annual turnover, excluding value added tax, does not exceed EUR 2,500,000 for the whole of the business's economic activity
No source snapshot. The source is the Belgian tax authority's Fisconetplus legal-text database (the official coordinated text of Royal Decree No. 1, article 17), published as structured data rather than a standard web page.