Belgium vs France — VAT Rules Compared

    Key VAT rules, thresholds, invoicing obligations and penalties in Belgium and France, side by side with dated official sources.

    RuleBelgiumFrance
    Standard rate21%20%
    Reduced rates6%, 12%5.5%, 10%
    Registration threshold€25,000 annual turnover€85,800 (goods) / €34,400 (services)
    CurrencyEUREUR
    Filing frequencyMonthly or quarterlyMonthly or quarterly
    Invoice rulesBilingual invoices may be required. Must include all standard EU fields. Credit notes must reference original invoice.Invoices must include a sequential number, date, seller/buyer details, VAT number, description, and amounts. E-invoicing mandatory for B2B from 2026.
    PenaltiesProportional fines from 10% to 200% of VAT due. Administrative penalties for procedural breaches.10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud.
    Specific regimesVAT unit (grouping) for related entities · Cocontractor system for construction · Special regime for occasional international transportAuto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027
    In force since01 Jan 199601 Jan 2014
    Last verified01 Sept 202601 Sept 2026

    Main differences

    Belgium applies the higher standard rate (21% vs 20%), a 1.0 point gap that directly affects consumer pricing. Registration starts at €25,000 annual turnover in Belgium against €85,800 (goods) / €34,400 (services) in France, and returns are filed monthly or quarterly versus monthly or quarterly.

    Not sure which rules apply to you?

    Answer 5 questions and get your compliance score, the issues found and your penalty exposure — free, in 60 seconds.

    Check my Tax Health Score

    Compare by sector

    Freelancers & ConsultantsE-CommerceSaaS & SoftwareAgenciesMarketplaces & PlatformsHospitality & TourismHealthcare & PharmaConstruction & Real EstateTransport & LogisticsEducation & TrainingFintech & Financial ServicesManufacturing

    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

    Check your compliance

    Get a personalized Tax Health Score with actionable recommendations.

    Get Tax Health Score