Belgium: law of 23 September 2026 raises the small-business VAT franchise ceiling in steps from EUR 26,000 in 2027 to EUR 30,000 from 2031
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
- Enacted
- Impact
- Plan ahead
- Announced
- 7 October 2026
- Effective
- 1 January 2027
- Authority
- Belgian Chamber of Representatives
- Systems
- Tax engine, Invoicing
- Verified
- Fetched from official source · high confidence
Taxable persons established in Belgium using, or considering, the small-business VAT franchise scheme.
Belgian small businesses: reassess franchise eligibility against EUR 26,000 for 2027 and the staged increases to EUR 30,000 by 2031.
Tax engineInvoicing
Belgium's law of 23 September 2026 on cost reduction II and miscellaneous provisions (Chamber document DOC 56 1593), published in the Moniteur belge no. 225 of 7 October 2026, amends article 56ter of the VAT Code so that the small-business VAT franchise ceiling for taxable persons established in Belgium rises in stages: 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 enters into force on 1 January 2027. This supersedes be-small-business-franchise-ceiling-26k-2027, which reported the bill as adopted by the Chamber and not yet law.
What changed in detail
Belgium’s law of 23 September 2026 on cost reduction II and miscellaneous provisions (Chamber document DOC 56 1593) was published in the Moniteur belge no. 225 of 7 October 2026. It amends article 56ter of the VAT Code so that the small-business VAT franchise ceiling for taxable persons established in Belgium rises in stages: 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 enters into force on 1 January 2027.
The earlier record for this measure already listed the same staged path, from EUR 26,000 in 2027 to EUR 30,000 from 2031, but as a bill adopted by the Chamber on 17 September 2026 and not yet law. The amounts have not changed; what changed is that the bill is now published law.
What it means
Businesses just above the old ceiling may fall inside the franchise from 2027, and the ceiling keeps rising each year until 2031. Check the ceiling for each calendar year rather than assuming the 2027 figure holds.
Proof
5° 30.000 euros pour l’année 2031 et les années suivantes.5° EUR 30,000 for the year 2031 and the following years.
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