Restaurant VAT in Belgium: 6%, 12% or 21% in 2026?

What are the restaurant VAT rates in Belgium in 2026?

Belgian restaurants mainly apply three rates: 6%, 12% and 21%. The correct rate depends on the nature of the transaction, the food product sold and the services provided to the customer.

VAT, or value added tax, is an indirect tax on consumption. It is normally included in the total price paid by the final consumer. The taxable business collects the tax and pays it to FPS Finance, after taking account of any right to deduct input VAT.

Table of Belgian hospitality VAT rates

These rates apply throughout Belgium, whether the establishment is in Brussels, Wallonia or Flanders.

Key point: the same dish may attract 6% VAT when sold as a takeaway and 12% when supplied as part of a restaurant service.

The rates shown cover the usual situations. Particular product categories or transactions may fall under statutory exceptions.

The standard rate of 21%: which transactions does it cover?

Belgium's standard VAT rate is 21%. It applies to most products and services where the legislation does not provide for a particular treatment.

In the hospitality sector, this includes alcoholic drinks, drinks supplied as part of a restaurant service and certain separate services, such as equipment hire.

A restaurant may also charge 21% on certain services that do not constitute a restaurant service for VAT purposes.

The intermediate rate of 12%: meals eaten on the premises

The intermediate rate of 12% applies to restaurant and catering services, excluding the supply of drinks.

It covers meals served in restaurants, brasseries, cafeterias, canteens and establishments providing facilities for customers to eat on the premises.

The 12% rate may also apply to catering at the customer's home or at a reception venue where catering services are actually provided.

The reduced rate of 6%: food and takeaway meals

The reduced rate of 6% applies to many food products sold as goods, without a restaurant service.

It may cover sandwiches, pizzas, portions of chips, burgers, pastries and prepared meals sold to take away.

However, the product's VAT classification must be checked: not every sale made by a hospitality business automatically qualifies for the reduced rate.

For the different categories, see our guide to VAT rates in Belgium.

How should restaurants apply VAT?

To choose the correct restaurant VAT rate, establish whether the business is simply supplying food products or providing a restaurant service.

This distinction is the main difficulty for hospitality business owners.

Three criteria for determining the applicable VAT rate

Before charging for a meal, check three things:

1. The nature of the product sold. Is it food, an alcoholic drink, a non-alcoholic drink or another service?
2. How it is consumed. Does the customer take the meal away or use a facility for eating on the premises?
3. The services provided. Does the establishment provide tables, chairs, crockery or other services that allow immediate consumption?

The answers determine whether the transaction is a supply of goods or a restaurant service.

This classification must be established before calculating the tax or setting up the product in the till system.

Eating on the premises: why is the meal taxed at 12%?

When a customer eats a meal in a restaurant, brasserie or indoor facility arranged for consumption, the food generally attracts the 12% rate.

The rate does not depend on how sophisticated the service is.

A meal eaten in a fine-dining restaurant, a cafeteria or a fast-food outlet may receive the same VAT treatment. Pre-packaged snacks, such as crisps or chocolate, are also subject to 12% when eaten as part of a restaurant service.

The customer does not necessarily need to be served by a waiter. In an indoor facility, using tables or counters specifically intended for eating is normally enough to characterise the transaction as a restaurant service.

What if the customer eats standing up in a snack bar?

A snack bar with an indoor counter or standing tables intended for eating generally provides a restaurant service when the customer uses those facilities.

The 12% rate may therefore apply even if the customer orders at the counter, carries their own tray and clears their own table.

By contrast, a packaged order taken away without using the dining facilities normally remains a supply of food.

VAT on an outdoor terrace: 6% or 12%?

The rules are more nuanced outdoors.

The mere presence of a standing table or a fold-down counter does not always establish that a restaurant service is being provided.

Other factors may be relevant, including:

• Chairs or furniture that allow customers to eat sitting down.
• A terrace equipped with a parasol, heating or protection from rain.
• Crockery, trays or cutlery provided for eating on the premises.
• Table service or clearing by staff.
• Specific facilities designed to improve customers' comfort.

As soon as at least one of these services accompanies the standing tables or eating counter and the customer uses that outdoor facility, the food forms part of a restaurant service taxed at 12%.

Without those elements, a simple supply of food may remain subject to the rate applicable to the product, generally 6%.

FPS Finance explains these criteria in its guidance on the distinction between supplies of goods and restaurant services.

What VAT applies to takeaway meals in Belgium?

Why is VAT on takeaway meals 6%?

Food sold to take away generally attracts 6% VAT, provided the transaction is a supply of food products qualifying for the reduced rate.

Unlike a restaurant service, the customer is primarily buying a product to consume elsewhere, without additional restaurant services.

The temperature of the dish is not enough to determine the rate. A hot pizza or a freshly prepared burger can therefore be sold at 6% where it is simply a takeaway sale.

The trader must nevertheless check the product's characteristics and the actual circumstances of the transaction.

Which VAT rate applies at a Belgian chip shop?

A chip shop may apply different rates depending on how the chips are sold.

Example 1: takeaway chips

A customer orders a portion of chips in packaging and immediately leaves the premises.

This is normally a supply of food products subject to the 6% rate.

Example 2: chips eaten on the premises

A customer orders the same chips and then eats them in an indoor area equipped with tables or counters for customers.

This sale generally constitutes a restaurant service, taxed at 12% for the food.

Example 3: chips eaten on an outdoor terrace

The rate depends on the facilities and any additional services provided.

A chip shop offering both takeaway sales and consumption on the premises must therefore be able to distinguish its receipts correctly.

VAT on takeaway pizzas, sandwiches and burgers

Pizzas, sandwiches, burgers, salads and other prepared dishes may qualify for the 6% rate when sold without a restaurant service and belonging to the food categories concerned.

This rule also applies to sales by many bakeries, sandwich shops and food retailers.

However, consumption in an area equipped for dining may result in the 12% rate applying.

An identical product does not therefore always receive identical VAT treatment.

Are home-delivered meals taxed at 6%?

When a restaurant prepares a meal and simply delivers it to the customer's home, the transaction generally constitutes a supply of food.

Food products qualifying for the reduced rate normally remain subject to 6% in that situation.

The transport needed for delivery does not, by itself, turn the transaction into a catering service.

However, if the restaurant operator goes to the customer's home to cook, reheat dishes, set up a buffet or serve the meal, the VAT treatment may change.

What about orders placed through a website or an app?

A customer may order through the restaurant's website, by telephone or through a delivery platform.

The ordering channel does not automatically change the VAT rate.

However, the price of the meal, delivery charges, any platform commission and separately charged services must be distinguished.

For the restaurant, the amount paid over by a platform after deducting its commission is not necessarily the taxable amount of the sale.

The accounts must identify the price paid by the customer, the establishment's turnover and the intermediary's charges.

Which VAT rate applies to drinks in the hospitality sector?

Drinks served in a restaurant remain at 21%

In 2026, VAT on drinks supplied as part of a restaurant service remains 21%.

This rule covers both alcoholic and non-alcoholic drinks.

A drink accompanying a meal does not therefore qualify for the 12% rate applicable to the food.

An establishment offering a menu that includes a dish and a drink must account for that distinction.

What is the rate for takeaway non-alcoholic drinks?

A non-alcoholic drink sold to take away without a restaurant service can generally qualify for the reduced rate of 6%, subject to its VAT category.

This includes many non-alcoholic drinks sold as goods.

The same soft drink may therefore attract different rates when sold to take away and when served at a table.

What is the rate for alcoholic drinks?

Alcoholic drinks, such as beer, wine and spirits, generally attract the standard rate of 21%, whether served in a restaurant or sold to take away.

This treatment should not be confused with that of certain non-alcoholic drinks sold as products.

What VAT exceptions apply in the restaurant sector?

Eligibility for the reduced rate depends on the transaction

Reduced rates do not automatically apply to every activity involving food.

The applicable VAT rate depends on the statutory scope and conditions for each category of food products or services.

Two transactions carried out by the same establishment may therefore attract different rates.

A snack bar may sell a takeaway pizza at 6%, serve that pizza on the premises at 12% and charge 21% for a drink consumed on the premises.

Does a food truck always charge 6% VAT?

No. The treatment depends on the circumstances of the sale.

A food truck selling packaged meals directly to passers-by, without a restaurant service, generally makes a supply of food.

However, a food truck hired by a business to cater for guests at a private event may provide a catering service.

At festivals and temporary sites, the layout, facilities used and contractual arrangements must be examined.

What rate applies to a chef cooking in a customer's home?

When a chef visits a customer's home to prepare a meal using their own ingredients, they normally provide a catering service taxed at 12% for the food, excluding drinks.

However, when the chef only prepares a meal using ingredients supplied by the customer, this constitutes work on goods subject to the standard rate of 21%.

The distinction therefore also depends on who supplies the food products.

Is there a 0% VAT rate for restaurants?

Belgium provides a zero rate for certain specific transactions, but this is not the usual treatment for restaurant activities.

It covers, for example, certain periodical publications that meet the statutory conditions.

A 0% VAT rate must not be confused with an exemption, the small business exemption scheme or the reverse charge.

These mechanisms have different consequences for invoicing, reporting and the right to deduct VAT.

VAT for caterers and catering in customers' homes

Caterers who simply deliver food

A caterer who prepares meals and merely drops them off at the customer's premises, without staff activities amounting to a catering service, generally makes a supply of goods.

Qualifying food products can then benefit from the reduced rate of 6%.

Transport, packaging and the equipment needed to carry the food are not, by themselves, enough to turn the delivery into a catering service.

Caterers providing service, a buffet or preparation at the venue

The situation is different when the caterer performs tasks at the customer's premises.

These may include:

• Preparing or reheating food at the venue.
• Setting up and arranging a buffet.
• Serving guests.
• Clearing tables.
• Washing up or cleaning as part of the service.

Just one of these additional staff activities at the customer's premises is enough to classify the overall transaction as a catering service, even if the caterer does not stay during the meal.

The food then generally attracts 12%, while drinks attract 21%.

Hiring tables, chairs and equipment

A caterer may also offer crockery, tables, chairs or reception equipment for hire.

Where the hire is a separate service, it may attract the standard rate of 21%.

For an event involving several services, the contract and invoice must make it possible to identify which elements constitute separate transactions.

How do you calculate VAT on a meal and a drink?

The formula for calculating VAT

To calculate VAT on a price excluding tax, use this formula:

VAT amount = Price excluding VAT × VAT rate / 100

The total price including VAT is then the price excluding tax plus the VAT amount.

Price including VAT = Price excluding VAT + VAT amount

Example of a meal costing €30 excluding VAT, taxed at 12%:

• Price excluding VAT: €30.00
• VAT: 30 × 12 / 100 = €3.60
• Total price including VAT: €33.60

The same formula applies to products taxed at 6% or 21%.

Example of a receipt with meals and drinks at different rates

A customer orders a meal costing €50 excluding VAT and drinks costing €10 excluding VAT.

The restaurant must separate the two amounts.

The total VAT is €8.10 and the customer pays €68.10 including VAT.

Applying 12% to the entire €60 excluding VAT would be incorrect, because the drinks attract a different rate.

The CalculTVA.be VAT calculator lets you reproduce this calculation using several lines and rates.

How do you remove VAT from a restaurant bill?

Where the price already includes VAT, you need to work backwards.

Price excluding VAT = Price including VAT / (1 + VAT rate / 100)

Example of a meal costing €56 including VAT, taxed at 12%:

56 / 1.12 = €50 excluding VAT

The VAT amount is therefore €6.

For a drink costing €12.10 including VAT, taxed at 21%:

12.10 / 1.21 = €10 excluding VAT

The VAT amount is therefore €2.10.

Where a bill includes transactions at different rates, each VAT-inclusive subtotal must be handled separately.

You can also read our guide to reverse VAT calculations.

How does VAT affect a restaurant's total price?

The VAT rate directly affects the final price paid by the customer or the revenue excluding VAT retained by the establishment.

Consider a dish sold for €16 including VAT both to eat in and to take away, in situations where the 12% and 6% rates apply respectively.

For the same total price of €16, the takeaway sale therefore generates €0.80 more revenue excluding VAT in this example.

This does not automatically mean a higher profit. Staff, service, packaging, delivery and other costs must also be considered.

The difference nevertheless demonstrates the effect of VAT on a restaurant's pricing and profitability.

How do you split VAT on a fixed-price menu?

Why a complete menu may require several rates

A restaurant may offer a starter, main course, dessert and drink for a single price.

Where the food and drinks attract different rates, the establishment must correctly determine the taxable amounts for the transactions concerned.

Offering a package price does not allow the applicable VAT rules to be disregarded.

A consistent allocation must be established based on the menu's contents, the classification of the transactions and the rules in force.

How should the price be divided between food and drinks?

Where the components must be treated separately, the allocation can be based on objective evidence, such as the prices normally charged for each product, if that method is appropriate to the transaction.

An arbitrary allocation chosen solely to reduce VAT must be avoided.

This is particularly important for menus with drinks included, promotional offers and group packages.

See our guide to invoices with multiple VAT rates for more on allocating amounts.

How should discounts and additional charges be treated?

A restaurant invoice may include delivery charges, supplements, packaging or trade discounts.

Certain incidental charges form part of the taxable amount of the main transaction. Other services may need separate treatment.

Where several rates are involved, the allocation must be made to the appropriate taxable amounts.

The chosen method must allow the invoiced amounts and VAT calculations to be justified.

Our article on the VAT taxable amount explains the treatment of charges, discounts and incidental items.

How can you avoid rounding differences?

VAT calculations can produce amounts with more than two decimal places.

Depending on the method used, rounding each line can produce a slightly different total from calculating VAT on grouped taxable amounts.

Check the amounts, rates and rounding convention before concluding that there is an error.

A one-cent difference does not automatically mean the restaurant has used the wrong VAT rate.

The 2026 hospitality VAT reform: which rates are in force?

The VAT reform announced by the Belgian government prompted many questions in the restaurant sector.

At the end of 2025, several new VAT rates were being considered for takeaway dishes, non-alcoholic drinks and accommodation services.

However, not all the announced changes were adopted.

VAT changes that actually apply in 2026

The final text of the Royal Decree of 14 February 2026, published in the Belgian Official Gazette on 23 February 2026, did not include the proposed changes for non-alcoholic drinks served in restaurants or certain takeaway food sales.

The usual rules therefore continue to apply to those transactions.

Has VAT on non-alcoholic drinks been reduced?

No. The proposed reform envisaged reducing VAT from 21% to 12% on non-alcoholic drinks supplied as part of restaurant services.

That measure was not retained in the final Royal Decree.

In October 2026, the 21% rate therefore continues to apply to drinks served as part of a restaurant service.

Have takeaway dishes moved to 12%?

No. The announced increase from 6% to 12% for certain takeaway food preparations does not appear in the Royal Decree adopted in February 2026.

A simple supply of food products qualifying for the reduced rate therefore generally remains subject to 6%.

However, the product category and actual circumstances of the sale must still be checked.

Why has VAT on hotel accommodation increased to 12%?

Since 1 March 2026, the taxable supplies of furnished accommodation and camping pitches covered by the legislation have been subject to the intermediate rate of 12% instead of 6%.

This change may affect hotels, certain tourist accommodation and campsites.

For a hotel that also provides meals, the VAT treatment must be examined separately for accommodation, restaurant services and drinks.

VAT-exempt lettings do not automatically become taxable as a result of this reform.

How can you check new VAT rates?

To check a regulatory change, consult the final text published in the Belgian Official Gazette and its effective date.

Announcements reported in the press or on Facebook, Instagram, LinkedIn or YouTube can help you follow hospitality news, but they do not replace an official publication.

Restaurant operators must check the rules for advance payments, ongoing services and any transitional provisions.

Tax legislation can change. It is therefore advisable to consult FPS Finance sources before changing till settings or an invoice.

Registered cash registers in hospitality: what is required in 2026?

At what turnover does a certified cash register become mandatory?

In Belgium, certain hospitality operators must use a certified registered cash register system, known as SCE in French.

The general rule covers establishments whose annual turnover excluding VAT from restaurant and catering services, excluding drinks, exceeds €25,000.

This threshold does not necessarily correspond to the business's total turnover.

Receipts from simple takeaway food sales and from drinks are excluded from the calculation of this specific threshold.

Once the threshold is exceeded, the establishment must comply with the obligations to use the system and issue receipts.

What information should the till record?

A restaurant selling several categories of products must be able to distinguish the receipts and rates.

Useful categories include:

• Meals eaten on the premises at 12%.
• Drinks supplied as part of a restaurant service at 21%.
• Takeaway food qualifying for 6%.
• Takeaway drinks according to their VAT category.
• Other services that may attract a particular rate.

The configuration must reflect how the establishment actually operates.

A correctly configured till makes it easier to check turnover, allocate amounts and maintain the accounts.

What is SCE 2.0?

SCE 2.0 is the new generation of Belgium's registered cash register system for the hospitality sector.

Since 1 July 2026, new establishments subject to this obligation must adopt an SCE 2.0-compliant system.

Establishments that already have a system have transitional deadlines.

The new system includes automated transmission of tax data to FPS Finance.

The operators concerned must check the certification of their till and fiscal data module.

Invoicing and bookkeeping: how should you handle several VAT rates?

Separate turnover by rate

A restaurant may make sales subject to 6%, 12% and 21% during the same day.

The accounts must separate receipts according to the applicable rates.

This is necessary to check the VAT collected and prepare the tax returns.

FPS Finance provides separate boxes in the periodic return:

• Box 01 for transactions at 6%.
• Box 02 for transactions at 12%.
• Box 03 for transactions at 21%.

Transactions receiving other treatment have their own reporting rules.

The accountant must be able to reconcile the declared amounts with the till reports and supporting documents.

Must an invoice be issued for every meal?

Invoicing obligations depend on factors including the customer's status and the nature of the transaction.

For private customers, a compliant till receipt or bill may be required under the circumstances set out in the legislation.

Additional obligations may apply to business customers.

Where an SCE receipt is mandatory, an invoice does not replace it. If the customer is a taxable person or a non-taxable legal entity, an invoice must also be issued.

Is Peppol electronic invoicing mandatory?

Since 1 January 2026, Belgian B2B transactions within the scope of mandatory electronic invoicing must use a structured invoice.

An ordinary PDF generally does not meet this obligation for the transactions concerned.

A restaurant invoicing a service to a Belgian taxable business must therefore check the conditions for structured electronic invoicing.

This obligation is separate from the rules for SCE till receipts.

Our guide to electronic invoicing in Belgium explains the applicable rules and how the Peppol network works.

Can you deduct VAT on restaurant expenses?

Is VAT on restaurant expenses deductible?

In Belgium, VAT paid on restaurant expenses is generally not deductible by a business or self-employed person.

This restriction is set out in Article 45, paragraph 3, point 3, of the Belgian VAT Code.

A company director who takes a client out for a business lunch cannot therefore automatically recover the VAT on the restaurant invoice.

There are statutory exceptions, including where staff incur restaurant or hotel expenses while supplying goods or services away from the business's premises, subject to the prescribed conditions.

Please note: deducting an expense for income tax purposes and deducting VAT are two different matters.

An expense may receive a particular treatment for personal income tax or corporation tax without automatically giving rise to a right to recover VAT.

Can a restaurant deduct VAT on its food purchases?

The situation is different when a restaurant buys goods and ingredients for its taxable business activity.

VAT on purchases of food, drinks, equipment or services used for the establishment's taxable transactions may be deductible under the ordinary conditions.

Checks should cover:

• The business use of the goods or services.
• A proper invoice where one is required.
• The business's right to deduct VAT.
• Any statutory exclusions or restrictions.

A restaurant buying ingredients to prepare meals for sale is therefore in a different position from a business paying for a business meal.

Is a till receipt enough to recover VAT?

No, not automatically.

A till receipt documents a transaction, but the right to deduct VAT depends on the nature of the expense and the supporting documents required by law.

An invoice in the business's name does not make VAT deductible where deduction is prohibited.

For more on this distinction, see our guide to deductible VAT in Belgium (in French).

Which VAT scheme applies to a self-employed hospitality operator?

Can a small restaurant qualify for the VAT exemption scheme?

In Belgium in 2026, small businesses with annual turnover of no more than €25,000 excluding VAT may qualify for the exemption scheme, subject to conditions.

Businesses admitted to the scheme generally do not charge customers VAT on the transactions it covers.

However, they cannot deduct the VAT paid on their purchases.

The exemption scheme has exclusions. Establishments and caterers required to use a registered cash register system cannot benefit from it.

The exemption threshold and the threshold for restaurant services under the SCE rules must therefore be examined separately, even though their reference amounts are both €25,000 in 2026.

Find the full conditions in our guide to VAT exemption in Belgium.

What VAT return obligations apply?

A restaurant under the normal VAT scheme must meet its bookkeeping, invoicing and reporting obligations.

Depending on its circumstances, the business may file monthly or quarterly periodic returns.

The amounts of VAT charged and deductible VAT must be correctly established.

Transactions at different rates must be separated before being entered in the corresponding boxes.

The difference between VAT collected and deductible VAT helps determine the amount payable or any credit.

For the procedures and deadlines, see our guide to VAT returns in Belgium.

Are the rules the same for a foreign customer?

Belgian rates do not automatically apply to every international transaction.

For a restaurant service, the place where the service is physically carried out is an important criterion.

Other rules may apply to certain cross-border services or supplies of goods.

The intra-Community VAT or reverse charge mechanism must not therefore be applied automatically to a restaurant bill simply because the customer has a foreign VAT number.

Each transaction must be examined in light of its characteristics and the applicable place-of-supply rules.

Restaurant VAT: the essential rules to remember

Managing hospitality VAT depends on the fundamental distinction between restaurant or catering services and simple supplies of food.

To reduce invoicing and bookkeeping errors, an establishment should:

1. Determine whether the transaction is a sale of food products or a restaurant service.
2. Identify the VAT rates applicable to meals and drinks.
3. Distinguish consumption on the premises from takeaway dishes.
4. Check exceptions and additional services.
5. Correctly allocate package prices, discounts and charges.
6. Configure the products in its registered cash register system.
7. Check receipts, invoices and VAT amounts.
8. Check any regulatory changes with FPS Finance.

The main Belgian hospitality rates remain 12% for meals supplied as part of a restaurant service, 21% for drinks supplied as part of that service and generally 6% for food products sold to take away without service.

These rates do not remove the need to classify each sale correctly. Specific rules must be assessed against the actual circumstances of the transaction.

To check an amount, find a price excluding VAT or calculate a VAT-inclusive price, use our free Belgian VAT calculator.