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Understand · Payroll glossary

What is the VAT reverse charge?

Updated on

The reverse charge is a VAT mechanism where the customer, not the supplier, declares and pays the VAT: the invoice is issued without VAT, with a mandatory statement. In 2026: 21% (standard VAT rate, which the customer calculates itself under the reverse charge). In Dutch: verlegging van heffing.

Definition of the reverse charge

In Belgium, it applies in particular to building work invoiced to a VAT-registered customer that files periodic returns, and to many transactions between businesses in different EU countries.

The supplier shows the amount excluding VAT and the statement ‘Autoliquidation’ (Verlegging van heffing in Dutch); the customer calculates the VAT in its return and, if entitled, deducts it in the same return. The transaction is then neutral for the customer.

The key figure in 2026

21%Standard VAT rate, which the customer calculates itself under the reverse charge

Source: Règles et taux de TVA : Belgique, taux normal 21 %, taux réduits 6 et 12 % (checked on 13 July 2026), European Commission (Your Europe). Value in force on 1 October 2026.

Worked example

A contractor renovates the office of a VAT-registered company for €10,000 excluding VAT. The invoice shows €10,000, without VAT, with the reverse charge statement; the contractor declares the amount in box 45. The customer declares €10,000 in box 87 and €2,100 of VAT in box 56, which it deducts in box 59.

In Dutch: verlegging van heffing

On a Dutch-language invoice, bank statement or business document, the reverse charge is called ‘verlegging van heffing’ or ‘btw-verlegging’; on a French-language one, ‘autoliquidation de la TVA’. In English: reverse charge.

Dutch term taken from: Baker Tilly (secondary source).

Not to be confused with…

  • VAT exemption scheme: a small business under the exemption scheme (turnover up to €25,000 a year) also invoices without VAT, but because it does not charge VAT at all.

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Related terms

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.