On March 11, 2025, the Council of the European Union approved the ViDA measures package (for 'VAT in the Digital Age'). The aim of this set of legislative acts is the digital transformation with the following three pillars: (I) electronic invoicing and digital VAT reporting obligation; (II) platform economy; (III) single VAT registration. The changes will be introduced gradually, making it essential for companies to proactively keep up with future changes.

Summer usually stands for sun, vacation, and relaxation. While you focus on your business or take a breather, the federal government has approved a series of new tax measures. We summarize the key points for you.

From January 1, 2026, significant changes are on the horizon for non-profits in terms of car taxation. Car costs that have so far been exempt from corporate tax (CT) will now be taxed in certain cases. This measure is part of the broader greening of the vehicle fleet and applies to all legal entities subject to CT, with the exception of public institutions.

After months of political consultation, there is clarity: from January 1, 2026, the federal government will introduce a new capital gains tax on financial assets such as stocks, bonds, funds, and cryptocurrencies. With this tax, the De Wever government aims to ensure more fiscal fairness: those who make a profit on capital must contribute. It is important to note that the final legal texts are not yet available, and consequently, there is still much uncertainty about several points.

From January 1, 2026, B2B e-invoicing will be mandatory for domestic transactions in Belgium. This means that companies will no longer be able to send paper or PDF invoices, but will have to switch to structured electronic invoices. From 2028, a real-time reporting system will also be introduced, allowing invoice data to be automatically sent to the tax authorities.