Modernisering van de btw-ketting: gefaseerde uitrol vanaf 2025

On November 12, 2024, Minister of Finance Van Peteghem announced in a press release that the transitional arrangements for the reduced VAT rate on sales after demolition and reconstruction will be extended.

As holiday homes are often not used year-round, they are frequently rented out, usually through online platforms such as Airbnb. Since 2021, these platforms must share information with the Belgian tax authorities, leading to an increase in inspections.

From 1 January 2026, Belgian VAT-registered businesses will be obliged to use structured electronic invoices in a B2B context. In order to cover the costs involved, the legislature has introduced two supportive tax incentives for self-employed individuals and small companies.