Tax authorities introduce transitional arrangement for VAT rate increase on hotels etc

On 17 February 2026, the tax authorities already published an FAQ regarding the increase of the VAT rate for services related to providing furnished accommodation and making a place available for camping, from 6% to 12% as of 1 March 2026, even though the Royal Decree introducing the increase has not yet been published in the Belgian Official Gazette (see our previous newsletter).

The FAQ states that services which were taxable at 6% before 1 March 2026 will be taxable at 12% from 1 March 2026 onwards. There is therefore no impact on services that were already exempt. The FAQ includes an overview of the taxable and exempt services (FAQ no. 6 – NL / FR).

The FAQ reminds that, as a rule, the VAT rate is determined at the time the VAT becomes due (as a result of a payment or the issuance of an invoice). However, in the context of the VAT rate increase, a transitional arrangement is provided: for reservations made no later than 28 February 2026 (i.e., before the new VAT rate comes into effect), the 6% VAT rate remains applicable, provided that the VAT on those reservations becomes due no later than 30 June 2026. Balances paid (B2B and B2C) or invoiced (in principle B2B only) no later than 30 June 2026 for reservations made no later than 28 February 2026 will therefore remain subject to 6%. The operator must be able to prove the time of reservation (e.g., confirmation email, advance payment, etc.). 

Although for transactions with private individuals for which there is no invoicing obligation, the VAT in principle only becomes due at the moment of payment, the VAT authorities also accept that the taxpayer considers the VAT as due at the moment of voluntary issuance of an invoice. This tolerance must then however be systematically applied for all voluntarily issued invoices to private individuals. This tolerance allows operators to still apply 6% VAT on invoices issued to private individuals no later than 28 February 2026 for any unpaid amounts.

Additional services will also be subject to the rate increase if the main service is taxable (accessory follows the principal), unless the transitional arrangement applies. The FAQ gives examples of services to hotel guests (ironing or laundry service, wifi, parking, sauna, film rental, pay TV, etc.) or to campers (electricity, water, gas, and wifi).

In addition, the FAQ states that, according to existing principles, a stay or tourist tax for which the operator is the debtor and which is passed on to the customer forms part of the taxable amount and, from 1 March 2026, will be subject to the higher VAT rate of 12% (as opposed to a tax for which the customer is the debtor of which a recharge of the exact amount remains outside the scope of VAT).