VAT laboratory: compare VAT rates and simulate your calculations

What do the rates in the comparison mean?

The applicable rates are set out in Royal Decree No. 20 of 20 July 1970 and its amendments, among other provisions. FPS Finance distinguishes three main rates and an exceptional zero rate.

The standard 21% VAT rate

The standard rate applies by default to most taxable transactions in Belgium.

It covers many products, professional services and commercial activities that do not qualify for a special treatment.

Calculation example:

• Net price: €100
• VAT at 21%: €21
• Gross price: €121

A business does not necessarily apply 21% to every item it sells. Some categories of goods and services qualify for an intermediate or reduced rate.

The intermediate 12% VAT rate

The 12% rate applies to specific transactions defined in Belgian law.

These include restaurant services under the relevant conditions and certain accommodation services subject to 12% since 1 March 2026.

A single restaurant menu may involve several VAT treatments: meals served on the premises generally attract 12%, while drinks consumed there normally attract 21%.

Calculation example: a service costing €100 before VAT and legally subject to 12% costs €112 including VAT.

The reduced 6% VAT rate

The 6% rate covers certain food products, publications and services or building works that meet specific conditions.

It may also apply to renovation work on a private home at least ten years old, provided the legal requirements are met.

A reduced rate is not a commercial option for artificially lowering a selling price. The business must be able to substantiate its eligibility.

Calculation example: €100 before VAT at 6% becomes €106 including VAT.

The zero rate and other exceptions

Belgium’s zero rate applies in specific situations set out in the legislation.

Do not confuse these four concepts:

• A transaction legally subject to the zero rate.
• A transaction exempt from VAT.
• A transaction covered by the small business VAT exemption scheme.
• A transaction on which the customer accounts for VAT under the reverse charge.

All these mechanisms may result in no VAT being charged on the invoice. However, their tax conditions, documentation requirements and implications for input VAT deduction differ.

The laboratory directly compares the three main rates of 6%, 12% and 21%. For an arithmetic calculation at 0% or a custom percentage, use our Belgian VAT calculator.

For detailed categories, see the guide to VAT rates in Belgium. To establish a sale’s tax treatment, use the VAT rate assistant and check its conditions before returning to the simulation.

Compare VAT rates with the interactive laboratory

Start by deciding which amount remains constant. This determines what your rate comparison will show.

Two methods answer different questions:

1. Compare the same net price to calculate the gross price at each rate.
2. Compare the same gross price to find the possible net amounts under different rate assumptions.

The laboratory examines both situations using 6%, 12% and 21%.

In the simulator above: choose your starting point, enter an amount in euros and compare the results.

Compare rates using the same net price

Take a net price of €100. Applying different rates changes both the tax amount and the price paid by the customer.

The difference between 21% and 6% is €15 on the same €100 net amount.

This table shows the purely mathematical effect of a rate on the final price. It does not mean that the same item or service can freely qualify for any of these rates.

Compare rates using the same gross price

Now imagine a retailer analysing a final selling price of €121.

The laboratory works backwards to find the net amount under each rate assumption.

All three results are mathematically consistent, but they correspond to different tax treatments.

Reading the table: the gross price alone cannot identify the VAT actually applied. You also need the rate or information about the nature of the transaction.

Why a fixed gross price changes your margin analysis

One distinction matters when comparing rates: if the consumer pays the same final price, the net amount changes with the rate.

For a final price of €121:

• At 21%, revenue before VAT is €100.
• At 12%, it is €108.04.
• At 6%, it is €114.15.

The difference between the 21% and 6% assumptions is €14.15 before VAT.

For a small business or self-employed trader, that difference can affect the assessment of a fixed price, profitability and commercial margin.

Revenue before VAT is not automatically profit. Purchases, transport, delivery charges, other costs and their accounting treatment still need to be taken into account.

This simulation explains an economic mechanism. It never authorises you to choose a more favourable rate without a legal basis.

How do you calculate VAT at 6%, 12% or 21%?

The calculation depends on the starting amount. Adding VAT to a net price is a different operation from extracting VAT already included in a gross price.

Calculate VAT from a net price

When the amount before VAT is known, use this formula:

VAT amount = Net price × Rate / 100

Then:

Gross price = Net price + VAT amount

You can also use a multiplier directly:

Take a purchase or service invoiced at €500 before VAT, with 21% legally applicable.

• VAT: 500 × 0.21 = €105
• Gross price: 500 + 105 = €605

The amount invoiced to the customer is therefore €605 including VAT.

Calculate the net price from a gross amount

To work backwards, divide the gross price by the multiplier for the applicable rate.

Net price = Gross price ÷ (1 + rate / 100)

Next:

VAT amount = Gross price − Net price

Example with a final price of €121 at 21%:

121 ÷ 1.21 = €100 before VAT.

VAT is therefore €21.

A common mistake is to subtract 21% directly from the gross price. This is incorrect: the rate applies to the net amount, not to the total including tax.

For the full method, see our guide to reverse VAT calculations.

Why a reverse calculation can produce a one-cent difference

Take a target gross price of €100 at 21%.

The formula gives:

100 ÷ 1.21 = €82.644628…

Rounding the net amount to the nearest cent gives €82.64 before VAT.

VAT extracted by subtraction is:

100 − 82.64 = €17.36.

The result is therefore:

€82.64 net + €17.36 VAT = €100.00 gross.

But if you start from the rounded net amount of €82.64 and recalculate the tax:

82.64 × 21% = €17.3544, or €17.35 after rounding.

The new total becomes €99.99.

This is neither a change in rate nor necessarily an error. The two operations use different starting points and calculation conventions.

The laboratory displays the difference so you can understand it, rather than arbitrarily adjusting an amount.

Some target prices cannot be reproduced with a net amount in whole cents and recalculated VAT. At 21%, €82.64 net produces €99.99 gross, while €82.65 produces €100.01. A price of €100.00 lies between these results. Target gross price mode shows the difference; it does not alter the tax to force the total.

Why can rounding change the VAT amount?

A one-cent difference between two invoices or software packages does not automatically mean that the wrong VAT rate was applied.

The result may depend on when the tax is rounded.

Compare rounding per line with rounding on the total

Take three invoice lines of €0.03 net each, all using an assumed VAT rate of 21%.

For each line:

0.03 × 21% = €0.0063.

Rounded to the nearest cent, VAT is €0.01 per line.

Across three lines, total VAT is therefore €0.03.

If the software groups the amounts first:

0.03 + 0.03 + 0.03 = €0.09 net.

VAT calculated on the combined amount is:

0.09 × 21% = €0.0189, or €0.02 after rounding.

This explains why two systems can produce slightly different amounts from the same inputs.

How should you interpret a rounding difference?

Before treating an invoice as incorrect, check:

1. The net amounts and quantities used.
2. The applicable rate on each line.
3. The precision of the amounts before rounding.
4. Whether tax is calculated per line or per rate group.
5. The software’s rounding convention.

Also distinguish rounding VAT amounts from rounding certain payments to the nearest five cents.

The laboratory illustrates the mathematical consequences of the methods compared. It does not claim that one convention is legally required in every circumstance.

Read our guide to VAT rounding rules and examples in Belgium.

How do you identify the correct VAT rate?

Comparing rates is a first step. To invoice a product or service correctly, you then need to establish its actual tax treatment.

This depends on the nature of the activity, the type of customer, the place of taxation, the transaction date and any specific conditions.

Identify the product or service category

First check whether the sale falls under the standard rate or a special treatment.

A single business sector can involve several VAT categories.

For example, the legislation does not necessarily treat these alike:

• Food and drinks.
• Meals served on the premises and takeaway products.
• Newspapers and other publications.
• Transport services and supplies of goods.
• Building materials and certain property works.
• Animals, animal feed and accessories.
• Services and sales of certain goods or vehicles.

An item’s commercial category alone does not establish its rate. Check the legal provisions and the conditions specific to the transaction.

Which VAT rate applies to renovation work?

In Belgium, certain renovation works on a private home at least ten years old can qualify for the reduced 6% rate.

Check the nature of the work, the age of the property, its private use and the invoicing conditions.

Example: materials supplied and invoiced by the contractor as part of eligible work may qualify for 6%. Materials bought directly by the individual are normally subject to 21% instead.

The VAT rate on your work can therefore vary with the circumstances, even within the same building.

For all the conditions, see our guide to renovation VAT in Belgium.

Does a business’s VAT scheme change the rate?

The VAT rate and the business’s tax scheme are separate questions.

A business under the normal scheme may have to charge VAT on taxable transactions. A small business validly covered by the exemption scheme generally does not charge VAT on covered transactions, but normally cannot deduct VAT on the related purchases either.

Access to the exemption scheme depends on annual turnover and other conditions.

The exemption scheme is therefore not a 0% VAT rate. It is a separate arrangement with its own invoicing and deduction consequences.

Likewise, an exemption or reverse charge should not be treated as simply selecting zero in a calculator.

To compare the obligations, see our guide to Belgian VAT schemes.

When should you check for a VAT rate change?

The transaction date and any transitional provisions can matter.

Tax measures may change rates for specific activities, sometimes from 1 January and sometimes from another expressly stated date.

An older online article or product list may therefore no longer reflect the rules in force.

Before invoicing, consult FPS Finance or ask an accountant for advice when the situation is unclear.

Compare VAT rates in Europe: country table

VAT applies across the European Union, but Member States do not all use the same rates.

The European VAT Directive provides a common framework while allowing countries to set national rates within its limits.

The standard rate generally cannot be below 15%. Member States may also apply reduced or special rates to certain transactions.

Standard VAT rates across the 27 EU countries

These national standard rates come from the official Your Europe portal, consulted on 17 October 2026.

The table lists reference standard rates. It does not detail reduced rates, regional rules or exceptions. Recheck the figures with the relevant tax authority before invoicing.

How do European rates affect a €100 net price?

On the same €100 net amount, and only assuming that each country’s standard rate applies:

• In Luxembourg, the gross price would be €117.
• In Germany, it would be €119.
• In France, it would be €120.
• In Belgium, it would be €121.
• In Finland, it would be €125.50.
• In Hungary, it would be €127.

The Luxembourg and Hungary examples differ by €10 on a €100 net amount.

This measures the effect of the standard rate on a price. It is not a full comparison of taxation, purchasing power or living costs in each country.

Reduced, super-reduced and special rates in Europe

Several Member States apply reduced or super-reduced VAT rates to specific categories of goods and services.

In France, for example, the standard 20% rate coexists with 10%, 5.5% and a special 2.1% rate.

Spain uses a standard rate of 21%, a reduced rate of 10% and a super-reduced rate of 4%, among others.

Other countries have special rates or so-called parking rates, within the possibilities allowed by European provisions.

A French reduced rate cannot automatically be applied to a Belgian sale. Each country has its own national rules within the European directive’s framework.

You can find reduced rates and detailed categories on the official European Union portal.

Which VAT applies to an intra-Community sale?

For a Belgian business selling goods or services to a customer in another European country, comparing percentages is only part of the question.

Establish the country where the transaction is taxable and check the invoicing rules.

Certain distance sales to consumers are subject to VAT in the consumer’s country. Where the conditions are met, the One Stop Shop (OSS) centralises certain VAT returns and payments for these transactions.

For transactions between taxable businesses, examine the nature of the supply, the customer’s VAT number and any exemption or reverse-charge rules.

A country-by-country rate list is therefore insufficient to determine the rate for an international transaction.

See our guide to intra-Community VAT.

How do you compare and check an invoice with several VAT rates?

An invoice can contain products and services subject to different rates.

In that case, distinguish the taxable amounts and VAT for each category.

Example of an invoice at 6%, 12% and 21%

This is a purely mathematical example of an invoice with three lines. Their rates are assumed to have been established already.

In this simulation, total VAT on the sale is €30.

Simply applying 21%, 12% or 6% to the whole invoice would be incorrect. Each taxable amount must be matched to its proper tax treatment.

Our VAT calculator also includes a tool for adding several lines at different rates.

How do you check the amounts stated on an invoice?

Start with the unit prices, quantities and rates.

Then examine discounts, any transport or delivery charges included in the taxable amount, and the rounding methods.

The total should reconcile with the net amounts and the calculated tax.

A numerical difference alone does not prove a tax error. A full check may also require the VAT number, mandatory invoice details and documents supporting an exemption.

Follow our method to check VAT on an invoice.

VAT due, deductible VAT and returns: what is the difference?

VAT charged on sales does not necessarily equal the final amount the business must pay to the tax authority.

Under the normal scheme, the balance due takes account of output VAT and deductible input VAT, subject to the applicable rules.

The periodic VAT return, monthly or quarterly depending on the situation, requires transactions to be allocated to the appropriate boxes.

The laboratory does not prepare a VAT return or an official transaction statement. It only performs and compares calculations.

For these obligations, see our guide to VAT returns in Belgium.

How do you use and share a VAT simulation?

The laboratory lets you reproduce a calculation and understand exactly how the result was obtained.

Run a simulation in a few steps

1. Choose the starting point: a net amount or a target gross price.
2. Enter an amount in euros, with no more than two decimal places.
3. View the assumptions at 6%, 12% and 21%.
4. Compare the net, VAT and gross columns.
5. If needed, inspect the recalculated gross price and the rounding difference.

Amounts accept either a comma or a point as the decimal separator. Negative values also let you explore corrections, such as a credit note.

Share a calculation

The laboratory can create a link containing the simulation parameters when you request it.

After calculating, use the ‘Create a link to copy’ button.

The shared data is placed in the URL fragment, after #. That fragment is not sent to the server in the HTTP request that loads the page.

Anyone receiving the link can read its parameters, however. Use fictional or non-confidential amounts.

A shared link is not an invoice, a certified tax document or confirmation of the VAT rate applied.

Use your results before invoicing

Comparing VAT rates involves more than choosing between 6%, 12% and 21%.

For a useful result, you need the starting amount, the nature of the transaction, the rate’s conditions and the rounding method.

Calcul-TVA.be’s VAT laboratory lets you test assumptions, recover a net amount from a gross price and understand calculation differences.

Use the simulator to check amounts, then confirm the transaction’s tax treatment before issuing an invoice.