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Belgian VAT Compliance – Rates & Registration

 

If a company not established in Belgium is providing ‘taxable supplies’ of goods or services in Belgium, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in Belgium assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Belgium. Some of the most common examples are:

  • Importing goods into Belgium from outside the European Union.
  • Buying and selling goods in Belgium (excluding domestic reverse charge).
  • Selling goods from Belgium which are delivered to customers outside of Belgium (business or private customers).
  • Acquiring goods in Belgium from another EU country (Intra-community acquisitions).
  • Holding inventory in Belgium for sale, distribution or consignment.
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds.
  • Organising events in Belgium where attendees or delegates must pay admission.

If you are currently, or plan to conduct any of the above (or similar) transactions in Belgium, you should contact us immediately for a complimentary consultation.

Belgian VAT Rates, Number Formats & Thresholds

*Thresholds apply for sales up to 1st July 2021 only, after which the EU rules were updated: For non-EU sellers, there is no revenue threshold and registration will be required in all member states where sales are made. For EU-based sellers, a threshold of €10,000 per annum applies – but this threshold refers to all EU sales, so if your sales revenue across the whole EU is greater than €10,000 – you will need to register in every EU state where you deliver goods. Read more about registrations options and the OSS here.

VAT Rates VAT Number Format Distance Selling Threshold* Intrastat Threshold
21% (Standard) BE1234567890 € 35,000 € 1,500,000 (Arrivals)
6/12% (Reduced) € 1,000,000 (Dispatches)
VAT return periods

Monthly

Quarterly optional if turnover below € 2,500,000

Annual returns

No

EC Sales Lists frequency

Monthly, or quarterly if VAT returns are submitted quarterly and intra-community supply of goods in previous 4 quarters is less that € 50,000.

EC purchase lists

No

Other reporting requirements

Annual VAT listing of the supplies to Belgian customers registered with VAT in Belgium.

Extended reverse charge

An extended reverse charge applies to most supplies of goods and services made by a non-established business to a customer registered for VAT in Belgium. Please contact us if you would like details of how the extended reverse charge applies in Belgium.

Fiscal Representation

A business established in a country outside the EU must appoint a tax representative to register for VAT in Belgium. The tax representative is jointly liable for VAT debts.

Belgium ET 14.000 License for Import VAT Deferment.

Contact us for a complimentary consultation.

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