VAT rates on an invoice: 21%, 12%, 6% or 0%
Belgium has four VAT rates. The rate depends on what you supply, not on who your client is. For most services and goods it is 21%.
The four rates
- 21%: the standard rate. It applies to most goods and services.
- 12%: an intermediate rate for certain goods and services, for example certain restaurant services.
- 6%: a reduced rate for, among others, food, passenger transport and certain works on homes.
- 0%: no VAT. This applies to special cases, such as certain supplies abroad.
The law decides which rate exactly applies to your product or service. Check it with your accountant or the FPS Finance.
Sometimes there is no VAT on the invoice at all
The VAT rate is not the only choice. Sometimes you charge no VAT for another reason:
- You fall under the small business exemption.
- You apply the reverse charge for a Belgian co-contractor.
- You invoice a client in the EU who has their own VAT number.
The invoice must then carry a statement that explains why no VAT was charged.
How it works in Faktuno
- Per invoice line you choose 21%, 12%, 6% or 0%. An invoice may contain lines with different rates. Faktuno works out the VAT amount per rate and shows it separately in the total.
- Under VAT treatment you choose per invoice whether normal Belgian VAT applies or one of the special schemes. Faktuno then puts the right statement on the invoice.
More help
- E-invoicing mandatory since 2026
- Sending a Peppol invoice
- Client not on Peppol
- Receiving Peppol invoices
- Reverse charge on your invoice
- Small business exemption scheme
- Structured payment reference
- Switching Peppol provider
- Finding a Peppol ID
- Credit note via Peppol
- What must be on an invoice
- Recurring invoices
- Let your client accept a quote online
- How to send a payment reminder
- How to make a quote
- Invoicing a client in the EU