For several years now, Financial Way has been helping SMEs, entrepreneurs, NPOs and international organizations in Belgium to manage their finances responsibly and efficiently, through accounting, tax, strategic consulting and digital solutions, notably via Odoo.

With this newsletter, we share the essentials to anticipate when it comes to regulations, industry trends and directly actionable expert insights. From mandatory electronic invoicing, which is transforming day-to-day accounting operations, to anticipating changes to the VVPRbis regime – crucial for many small companies – to the introduction ofa financial capital gains tax and changes to the mobility budget, these measures will have a concrete impact on businesses as early as 2026.

At Financial Way, we’re here to advise and support our customers – SMEs, entrepreneurs and organizations operating in Belgium – so that they can anticipate these changes with clarity, method and serenity.

1. B2B electronic invoicing: three-month tolerance period

January 1, 2026 marks a major milestone with the introduction of mandatory structured electronic invoicing for all B2B transactions. This obligation applies to all VAT-registered companies, regardless of size, and requires the use of structured formats via Peppol-compatible systems.

The aim is clear: to enhance transparency, combat fraud and accelerate the digitization of financial processes.

The tax authorities have confirmed that a tolerance period will be applied during the first three months of 2026. This tolerance is part of a strategy to support companies that have begun to comply in good faith before January 1, 2026.

• compliance measures have been initiated before January 1, 2026;
• the company can demonstrate concrete actions (choice of a solution, tests, exchanges with suppliers or customers);
• the non-conformity is temporary and duly justified.

👉 For more practical details, see our blog post.

2. Change of dividend regime (VVPRbis)

The VVPRbis regime enables small companies to distribute dividends with reduced withholding tax. The government has announced an increase in the withholding tax applicable to the VVPRbis scheme, from 15% to 18%. The exact date of entry into force will depend on the details set out in the final legal text and its official publication.

📌 Reminder – definition of a small company:

• fewer than 50 employees ;
• annual sales (excluding VAT) ≤ €11,250,000 ;
• balance sheet total ≤ 6,000,000 €.

This regime applies to companies that meet the legal criteria of a small company.

👉 In summary, the VVPRbis scheme only applies to SMEs incorporated or new capital contributions made on or after July 1, 2013.

3. New Belgian tax on financial capital gains

The introduction of a tax on financial capital gains is scheduled to take effect on January 1, 2026. While the draft bill is still being finalized and must be officially adopted and published, the principle and date of entry into force of this measure have now been confirmed.

• net capital gains will in principle be taxed at 10%;
• an annual exemption of €10,000, with a mechanism to raise this threshold to €15,000 under certain conditions.

A specific regime will apply to major shareholders (≥ 20%), with :

• an exemption of 1 million euros;
• progressive rates above this threshold.

👉 For more practical details, see our blog post.

4. Meal vouchers raised to 10 euros in 2026

From January 1, 2026, employers will be able to grant meal vouchers worth up to €10, while retaining social and tax benefits (exemption from social security contributions and taxes). However, this increase is not automatic: it must be formalized in writing, either via a collective bargaining agreement (CCT), or through an individual written agreement with the employee (e.g., an amendment to the employment contract).

Under the new ceiling, the employer contributes €8.91 per meal voucher, while the employee contributes €1.09. The company’s tax deduction of €2 is increased to €4. This means that not all employees will benefit from €10 meal vouchers from January 1, 2026, depending on the agreements reached within each company and any staff categorization.

5. Mobility budget: obligation postponed until 2026

The mobility budget is set to become compulsory in the coming years. The precise modalities, timetable and possible phases of entry into force are still under discussion and will have to be confirmed by the final legal texts.

This extra time allows companies to anticipate and adapt their mobility and compensation policies in a structured way.

The mobility budget is based on three pillars:

• Pillar 1: environmentally-friendly company car (electric or low-emission) ;
• Pillar 2: Sustainable alternatives (public transport, cycling, shared mobility, and, under certain conditions, housing costs close to the workplace);
• Pillar 3: residual balance paid in cash, subject to a reduced specific social contribution.

👉 For more practical details, visit the official source The Mobility Budget.

See you soon for the next edition in February.

Financial Way | January 2026