Expense rules in Belgium.
All SPF Finance rules: VAT, flat allowances, €0.4280/km mileage rate and VAT recovery in Belgium.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 12% | 50% deductible | Representation expenses |
| Travel meals | 12% | 100% reclaimable | Tax-free daily allowance |
| Accommodation | 6% | 100% reclaimable | Reduced lodging rate |
| Fuel | 21% | 75% reclaimable | Company car cap |
| Train / SNCB / flight | 6% | 100% reclaimable | Passenger transport |
| Taxi | 6% | 100% reclaimable | Receipt required |
| Client gifts | 21% | Limited | €50 net/recipient cap |
| Parking / toll | 21% | 100% reclaimable | Itemized invoice |
Meal allowance
SPF Finances daily allowance (2024).
Overnight
Hotel cap for full daily allowance.
Retention
Tax records: 7 years (VAT Code).
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | 0,4280 €/km | Unlimited | Federal tax-free rate |
| Motorcycle | 0,2842 €/km | Unlimited | Reduced rate |
| Bicycle | 0,28 €/km | 2500 km/year | Bike commute allowance |
2024 rate
Official SPF Finances indexation.
Bike allowance
2,500 km/year tax-free cap.
Covers
Fuel + maintenance + insurance + depreciation.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Belgium — national | 20,39 € | 152,99 € | 173,38 € |
| Brussels / Antwerp | 20,39 € | 180 € | 200,39 € |
| Foreign — Paris | 65 € | 190 € | 255 € |
| Foreign — London | 70 € | 235 € | 305 € |
| Foreign — New York | 100 € | 320 € | 420 € |
National flat
Daily national allowance (2024).
Foreign flat
SPF table updated annually.
Conditions
Mission > 5h outside workplace.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive (2008/9/EC) | 30 Sept. N+1 | Intervat portal — SPF Finances |
| France | Reciprocity | 30 Sept. N+1 | Via Intervat |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| BE VAT for foreign cos | Intervat procedure | 30 Sept. N+1 | SPF Finances Intervat |
EU minimum
Annual 8th Directive request.
BE minimum
Min VAT foreign company via Intervat.
Typical ROI
% expenses recovered multi-country.
Industrialize your Belgium expenses with Illizeo.
VAT 21%/12%/6%, SPF €0.4280/km mileage, daily allowances, EU 8th Directive VAT recovery: all the SPF Finances rules above are natively integrated into Illizeo.
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