Agencies: Belgium vs France VAT Rules

    How VAT obligations differ for agencies between Belgium and France.

    CriterionBelgiumFrance
    Standard rate applied21%20%
    Registration threshold€25,000 annual turnover€85,800 (goods) / €34,400 (services)
    Filing frequencyMonthly or quarterlyMonthly or quarterly
    Invoicing constraintsBilingual 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.
    Sector-relevant 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
    Penalty exposureProportional 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.

    Typical use cases

    Marketing Agency
    Digital marketing, advertising, and brand management services.
    Design Agency
    UI/UX, graphic design, and branding agency work.
    Development Agency
    Custom software and web development projects.
    Consulting & Strategy
    Business and technology consulting for cross-border clients.

    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

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