Guide 2026 · VAT exemption in Belgium

VAT exemption for diplomats in Belgium: the complete guide

Who is entitled, what qualifies and the three ways to buy without VAT: 0% at the checkout, VAT-Refund afterwards and Peppol e-invoicing for Missions. By Diplomatic Card Services Belgium, authorised by FPS Finance (E.T.122.729).

Legal basis
Article 42, §3 of the Belgian VAT Code, validated case by case by FPS Finance.
Fastest route
0% VAT at the checkout in 550+ connected stores and online at MediaMarkt.be.
Everywhere else
VAT-Refund on the invoice, uploaded in the Diplomatic Card app.
In short

Five things to know

  • Members of diplomatic and consular Missions and international organisations with a VAT privilege, and their registered family members, can buy without VAT in Belgium within the limits of that privilege.
  • The exemption rests on Article 42, §3 of the Belgian VAT Code and on reciprocity, so the rules can differ from one Mission to another.
  • Every exemption is validated by FPS Finance, which issues an E-Certificate as fiscal proof.
  • Diplomatic Card is the only service in Belgium where diplomats pay 0% VAT directly at the checkout, in 550+ connected stores and online at MediaMarkt.be.
  • For every other store, Diplomatic Card recovers the VAT on the invoice, with the only mobile app of a VAT service for diplomats in Belgium.
Entitlement

Who is entitled

The privilege depends on your status and on the reciprocity rules of the Belgian VAT administration. Your Protocol Office knows what applies to you.

Private use

Diplomats and family members

Members of Missions and international organisations with a personal VAT privilege in Belgium. Family members registered at the Protocol with an MFA ID card, over 18 and without Belgian nationality, share the privilege.

For diplomats →
Official use

Missions and international organisations

Embassies, consulates, permanent representations and international organisations buy without VAT for their official needs, within the categories set by the Belgian VAT administration.

For Missions →

Military personnel and staff of international organisations who hold a Certificate 151 use the C151 service.

Private use

What qualifies

Exempt

  • Movable goods for your personal use and that of your registered family members, such as electronics, clothing, furniture or jewellery.
  • A minimum of 125 euro excluding VAT per invoice.
  • Purchases in Belgium, in store or online.

Not exempt

  • Goods that become immovable.
  • Services of any kind.
  • Food and beverages.

Purchases in another EU member state and a car for personal use follow the Certificate 151 procedure.

Certificate 151 explained →
Three routes

Three ways to buy without VAT

The route depends on where you buy. With Diplomatic Card one account covers all three.

Three ways to buy without VAT in Belgium compared
0% VAT at the checkoutVAT-RefundPeppol e-invoicing
ForDiplomats, family members and MissionsDiplomats and family members (Missions recover VAT through the C-151)Missions and international organisations (official use)
Where550+ connected stores in Belgium and MediaMarkt.beAny store in BelgiumSuppliers on the Peppol network
VAT paid first?NoYes, recovered afterwardsNo
What you doShow the card or the digital card in the app and confirm with the 4-digit SMS codeUpload the invoice in the app or the Client PortalAsk the supplier to send the invoice via Peppol
ValidationFPS Finance, with an E-Certificate as proof
With Diplomatic CardThe only service in Belgium with 0% VAT directly at the checkoutWith the only mobile app of a VAT service for diplomats in BelgiumThe only company accredited both as Peppol Access Point and to process VAT exemptions

Not sure which route fits a purchase? Read 0% at the checkout or a VAT refund.

Proof of the exemption

The E-Certificate

Every VAT exemption in Belgium is validated by FPS Finance on its VATVEE platform. After validation an E-Certificate is issued: the exemption document that proves the VAT exemption for the VAT return of the store or supplier.

Diplomatic Card submits every purchase for validation for you: at the checkout of a connected store, for each refund and for each Peppol invoice. Stores and suppliers find the E-Certificate on the Check Platform with their company number and the verification code of the declaration.

Where an E-Certificate is not possible, for example for a purchase in another EU member state or a car, the paper Certificate 151 applies.

Official use

For Missions: 28 categories, one platform

All invoices

E-Certificate or C-151, sorted for you

Missions send all their invoices to Diplomatic Card. Each invoice is filtered and routed to an E-Certificate or a Certificate 151, across 28 spending categories. Purchases in other EU member states and cases such as works on official buildings above 2,500 euro, motor vehicles, utilities, official events and catering and excise goods follow the C-151 procedure, which Diplomatic Card prefills for free.

Official use for Missions →
Optional and free

Peppol e-invoicing

Suppliers send the invoice through the Peppol network. After validation by FPS Finance they issue a VAT-exempt invoice: no pre-financing, no refund procedure. Diplomatic Card is the only company accredited both as a Peppol Access Point and to process VAT exemptions for Missions.

Peppol for Missions →
Getting started

Start in three steps

  1. Register online in a few minutes. We check your entitlement with FPS Finance first.
  2. Receive your card and the app. The card is produced every Monday and sent to the official address of your Mission; the digital card is in the Diplomatic Card app for iPhone and iPad, Android follows.
  3. Shop. Pay 0% VAT at the checkout in a connected store, or upload the invoice of any other store in the app.
Questions

Questions answered

Who is entitled to the VAT exemption in Belgium?

Members of diplomatic and consular Missions and international organisations with a VAT privilege, their registered family members within the same privilege, and the Missions and organisations themselves for official use. The privilege depends on the reciprocity rules of the Belgian VAT administration; your Protocol Office knows what applies to you.

Where can diplomats pay 0% VAT directly in the store?

In 550+ connected stores in Belgium and online at MediaMarkt.be, with the Diplomatic Card. Diplomatic Card is the only service in Belgium where diplomats pay 0% VAT directly at the checkout.

What if the store is not connected?

Ask for an invoice in your name and upload it in the Diplomatic Card app or the Client Portal. Diplomatic Card recovers the VAT from the store after validation by FPS Finance. The minimum is 125 euro excluding VAT per invoice.

Is there an app for the VAT exemption of diplomats in Belgium?

Yes. Diplomatic Card is the only VAT service for diplomats in Belgium with its own mobile app: the digital card, invoice upload and the status of every refund. Available for iPhone and iPad; Android follows.

Are services and restaurants exempt?

For private use, no: services of any kind and food and beverages are excluded. Missions follow the categories of the Belgian VAT administration for official use.

What is the legal basis?

Article 42, §3 of the Belgian VAT Code, applied by FPS Finance together with the reciprocity rules of the Belgian VAT administration.

More answers in the FAQ or from our Support Desk, Monday to Friday 9:00 to 17:00, +32 2 402 30 93, info@diplomaticcard.be.

Diplomatic Card
Buy without VAT in Belgium, the simple way

0% at the checkout in 550+ connected stores, VAT-Refund everywhere else and one app for both. Register in a few minutes; we check your entitlement with FPS Finance first.