Every new year brings new regulations and Belgium is not an exception. The government is looking for more income and less expenses. Some of the measures make people smile, except the ones who have to apply them.
New rules:
- Flanders limits the list of professions for which employers can attract foreign workers
- The federal government makes it cheaper to employ foreign experts.
- Limited duration of an unemployment allowance, a switch from unlimited to two years maximum.
- Limitation of sick leave
- loosening the rules on overtime, night work, working time
- A new, controversial capital gains tax starts. Investors selling assets will have to pay 10 per cent on the gain.
- Gas and heating oil will become more expensive, electricity cheaper
- Companies have to send their invoices to one another via an official digital network, Peppol. Invoices will have to be exchanged directly between the companies’ software systems, in a structured format. Sending PDF invoices by email or via a platform will no longer be compliant. This obligation does not apply to the invoices you sent to individuals.
VAT changes:
The Belgian VAT system is already specific, but now even more twists have been introduced.
- VAT on sport, culture and entertainment will rise from 6 % to 12 %. This will make hotels and “take-away food” more expensive.
- VAT on non-alcoholic drinks in cafés and restaurants will drop from 21 % to 12 %.
As “take-away food” is defined as everything with a shelf-life of maximum of two days, fresh ice cream is then taxed higher than industrial ice cream, or a fresh pizza higher than a frozen one. As Raoul Hedebouw (PVDA) noted, the same croissant could be taxed at 6 % in the morning when you buy it in a bakery to take it home and 12 % at lunchtime when you eat it there.
The Belgian budget deficit is 5,3 % of the GDP in 2025 and would reach 6 % in 2027 without reforms.
Belganews: New regulations
Belganews: New VAT rules
Belgian-Macedonian Business Club 
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