Belgium: Chamber adopts bill raising the small-business VAT franchise ceiling to EUR 26,000 from 2027
This change is proposed and is not law. The rules below describe what would change if it is adopted.
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
- Threshold
- Status
- Proposed
- Impact
- Watch
- Announced
- 17 September 2026
- Effective
- 1 January 2027
- Authority
- Belgian Chamber of Representatives
- Systems
- Tax engine, Invoicing, Reporting
- Verified
- Fetched from official source · high confidence
Belgian businesses using, or considering, the small-business VAT franchise scheme.
Small Belgian businesses on the franchise scheme: expect the ceiling to rise EUR 1,000 a year from 2027; check Moniteur belge publication of the law.
Tax engineInvoicingReporting
The Belgian Chamber of Representatives plenary adopted on 17 September 2026 the bill "lagere kosten II en diverse bepalingen" (DOC 56 1593), which was submitted to the King for royal assent. Article 26 amends article 56ter of the VAT Code to raise the annual Belgian turnover ceiling for the small-business VAT franchise scheme in steps: EUR 26,000 for 2027, EUR 27,000 for 2028, EUR 28,000 for 2029, EUR 29,000 for 2030 and EUR 30,000 for 2031 and later years (currently EUR 25,000). The article enters into force on 1 January 2027. Not yet published in the Moniteur belge.
What changed in detail
This is a bill adopted by the Chamber, not yet law. The Belgian Chamber of Representatives plenary adopted the bill “lagere kosten II en diverse bepalingen” (DOC 56 1593) on 17 September 2026 and submitted it to the King for royal assent. It had not yet been published in the Moniteur belge when this record was prepared.
Article 26 amends article 56ter of the VAT Code to raise the annual Belgian turnover ceiling for the small-business VAT franchise scheme in steps, from the current EUR 25,000: EUR 26,000 for 2027, EUR 27,000 for 2028, EUR 28,000 for 2029, EUR 29,000 for 2030 and EUR 30,000 for 2031 and later years.
Article 26 is to enter into force on 1 January 2027.
What it means
Until the law is signed and published, the ceiling stays at EUR 25,000. Businesses close to the limit should plan on the stepped path but not treat the higher figures as available yet. The ceiling rises by EUR 1,000 each year, so the EUR 30,000 level is reached only from 2031.
Proof
Artikel 26 treedt in werking op 1 januari 2027.Article 26 enters into force on 1 January 2027.
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