The new legislation gradually raises the VAT exemption threshold from EUR 25,000 to EUR 30,000, while removing administrative requirements, expanding digital services, and abolishing selected excise duties.
The Belgian Chamber of Representatives approved the Law on Cost Reductions and Miscellaneous Provisions II on 17 September 2026, introducing a comprehensive set of administrative simplification and cost-reduction measures aimed at supporting small businesses, the self-employed, liberal professions, and non-profit organisations.
Gradual increase in the VAT exemption threshold
The annual VAT exemption threshold will rise gradually from EUR 25,000 to EUR 30,000, increasing by EUR 1,000 each year from 2027 to 2031 and reducing compliance burdens for small businesses and associations.
Abolition of rent annex
Professional tenants will no longer need to submit a separate rent annex, and the MyRent digital platform will handle verification.
Abolition of manual receipts journal
Most liberal professions will no longer need manual daily receipt and cash receipt books, as electronic accounting has made these records largely redundant. Medical and paramedical professions are temporarily excluded.
Expanded digital eBox
The eBox system for official government communications will be expanded, while non-digital communication options will remain available for digitally vulnerable users.
Abolition of excise duties
Excise duties on coffee, tea, and herbal/fruit infusions will be eliminated, reducing related administrative requirements. Excise duties on unsold inventory donated to registered charities will also be exempted or reimbursed, encouraging donations over destruction.
