Upcoming VAT Increase: Belgium (Effective 1 March 2026)

1. The new VAT rate for accommodation (logies) will take effect on 1 March 2026.

2. A transitional period applies until 30 June 2026 for reservations made before 28 February 2026, allowing the 6% VAT rate to still be applied under specific conditions.

From 1 March 2026, the Belgian VAT rate for accommodation will increase from 6% to 12%. This is a change relevant to accommodation and select add-ons.

Belgian VAT is determined by the tax point. For hotel services, this generally means:

• VAT becomes due at the time of service — in other words, the overnight stay date.

• If an advance payment is invoiced and received, VAT becomes due at the rate applicable at the time of payment for that specific amount.

This means:

• The applicable VAT rate is based on the stay date, not the booking date.

• Reservations made before 1 March 2026 may still be subject to 6% VAT, provided they are properly invoiced and paid before the rate change.

• All nights from 1 March 2026 onward will be subject to 12% VAT, regardless of when the booking was made.

• If room prices are not adjusted, the hotel will absorb the VAT difference.

The following FAQs explain how to prepare your RoomRaccoon account, handle invoices, and ensure correct VAT application during the transition period.

1. What should I do if I receive a reservation today for March 2026? 

Reservations made for March 2026 will be recorded in your PMS using your current rate and VAT percentage. To prepare in advance, we recommend updating your rates via the Channel Manager or adjusting the prices of your add-ons (e.g. breakfast) for March 2026. This proactive approach helps ensure you do not bear the full impact of the VAT increase. 

2. What should I do if a guest books for 2026 and requests their invoice now? 

It is not possible to issue an invoice reflecting the 12% VAT rate for a 2026 stay before 1 March 2026. In such cases, you will need to generate a RoomRaccoon Proforma invoice. 

3. How should I handle reservations that start in February 2026 and end in March 2026? 

Use the Mid-Stay Move feature to split the reservation into two parts — one for before March 2026 and one for after. This ensures that the applicable VAT rate is correctly applied to each portion of the stay. Please ensure that all stays up until 28 February 2026 are invoiced before 1 March 2026.

4. What should I do on 28 February 2026 to prepare for the VAT change? 

Verify that all stays with check-out dates in February have been invoiced at the 6% VAT rate before the end of the month. This will ensure accurate reporting and a smooth transition to the new VAT rate. 

5. What should I do on 1 March 2026? 

From 1 March 2026, the VAT rate in your RoomRaccoon account will automatically update to 12%. This adjustment is handled by RoomRaccoon and does not require any manual action on your part. 

6. How do I prepare my accounting (software) for this?

Please refer to this article on How to Update Ledger Mapping When Changing VAT Percentage.

7. How does the transition period work for bookings made before 1 March 2026?

The Belgian government provides a transitional arrangement for reservations made before the VAT increase.

General rule: The VAT rate is determined at the moment the VAT becomes chargeable. For hotel services, this is usually at the time of payment or invoicing, depending on the situation.

This means the VAT rate is not based on the booking date, but on when the VAT legally becomes due. This is only allowed if:

• The VAT becomes chargeable no later than 30 June 2026, and

• The reservation is properly invoiced and paid before that deadline.

In practical terms:

• If a payment is invoiced and received before the change, 6% VAT may still apply to that amount.

• If VAT only becomes chargeable after 30 June 2026, the new 12% VAT rate applies.

Not applicable in the following cases

The transitional arrangement does not apply to:

• Reservations made on or after 1 March 2026

• Reservations made before 1 March 2026 where the VAT becomes chargeable on or after 1 July 2026

For stays from 1 March 2026 onward, the default VAT rate is 12%, unless the transitional conditions above are fully met.

If you are unsure whether a reservation qualifies under the transitional arrangement, consult your accountant to ensure compliance. See this article for more information.

8. How will the Belgian VAT change in March 2026 affect my room rates with breakfast included?

RoomRaccoon will automatically update the accommodation VAT to 12% on 1 March 2026. Breakfast VAT remains at 12%.

To ensure both VAT rates are shown correctly on your invoices — even when breakfast is included in the room price — breakfast must be set up as an add-on and displayed separately on the invoice.

What you need to do

1. Make sure you have a Breakfast add-on with12% VAT.

2. Open each active rate plan that includes breakfast.

3. Under Package, select Add-ons included in price.

4. Select the Breakfast add-on.

5. Choose the invoice option Show all add-ons on the invoice.

6. Save the changes.

Repeat these steps for all rate plans that include breakfast.

What this looks like on the invoice (to be applied to either “Show all add-ons for invoices” option for package rates, or if the breakfast is included in the reservation as a separate charge.

• Accommodation shown with 12% VAT

• Breakfast shown separately with 12% VAT

• One total price for the guest, with a correct VAT split

Note: You can change how your invoice appears and is split using your settings in the My Property Module. Select the package rate you need to update, and you have three options to select from. 

Good to know

• No manual VAT change is required on 1 March 2026.

• Room prices are not adjusted automatically.

• Make sure your ledger (general ledger) setup is prepared to handle the split VAT correctly. If you prefer to make your package rate inclusive of breakfast and the general ledger account to split in your accounting software/financial reporting, ensure to create an inclusive package rate.