The Belgian federal government reversed the VAT increase on day recreation, sports, and cultural activities at the last minute. For hotels (accommodation) and campsites, the VAT will increase from 6% to 12%, effective March 1, 2026. This is particularly inconvenient, with very little preparation time. The trade association Unizo is calling for a transitional arrangement. Horeca Vlaanderen adds that the planned VAT reduction on non-alcoholic beverages consumed on-site will not be implemented for the time being.
The very rapid implementation of the increased VAT rate on accommodation has had a severe impact. Businesses now have to adjust their prices and systems rapidly, while many questions remain: what about reservations made months ago? How do you correctly pass on additional costs without running afoul of consumer law? And what about the pile of local tourist taxes that remain? UNIZO is therefore calling for immediate clarity, a transition period, and supporting measures.
Bart Buysse, Managing Director of UNIZO
Transition period and solution for tourist taxes
UNIZO is explicitly requesting a transition period for existing bookings within the tourism sector. Furthermore, the legislator should allow costs, such as water at campsites, to be passed on at the 6% VAT rate, rather than the new 12% rate. UNIZO is also calling for provincial and municipal taxes on these sectors (such as tourist taxes) not to be increased.
Businesses shouldn't be responsible for extra costs on reservations that are already confirmed. Anyone who sold at a certain price months ago can't correct that today, because consumer law doesn't allow it. Furthermore, we're calling for a structural solution to the pressure already imposed on accommodation through municipal and provincial tourist taxes. If accommodation is made more expensive through VAT, local tourist taxes must also be prevented from further eroding competitiveness.
Bart Buysse
What does UNIZO ask?
UNIZO is urging the government to quickly clarify the new VAT reform during the budget review, so that all sectors can formulate their cost policies with legal certainty. Ensure that sectors already affected can benefit from supporting measures that ensure a workable implementation of the VAT increase, as well as transitional measures that avoid additional costs on existing bookings. We are requesting clarity for other sectors as soon as possible so they know where they stand.
Source and more information: www.unizo.be
See also: A real Friday the thirteenth for the hospitality sector (Horeca Vlaanderen)