Flat-rate VAT scheme abolished on January 1, 2028
What changes: The flat-rate VAT scheme will be abolished on January 1, 2028. Taxable persons have no longer been able to opt for this scheme since January 1, 2022.
BelgiumBusiness & EntrepreneurshipRegulatory changes detected in official sources — tracked continuously by GovToDate's monitoring.
Last detection: 28 September 2026
What changes: The flat-rate VAT scheme will be abolished on January 1, 2028. Taxable persons have no longer been able to opt for this scheme since January 1, 2022.
What changes: Small businesses that exceed the VAT threshold by more than 10% in 2026 will be subject to the normal VAT scheme from January 1, 2027. This means they will have to file VAT returns and charge VAT to their customers from that date.
What changes: The flat-rate VAT scheme will be abolished on January 1, 2028. Since January 1, 2022, taxable persons can no longer opt for this scheme. This means that businesses currently using this scheme will have to comply with a different VAT scheme from 2028 onwards.
What changes: Curators must submit consolidated VAT returns no later than February 28, 2026. In addition, they are obliged to submit the annual customer listing and intra-Community declarations on time.
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