Whether you’re a European or non-European company, establishing certain activities in Belgium may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Belgium.
If you deal with companies in Belgium, you may be able to claim a VAT refund. Belgian
Here you can find the specifics of VAT regulations in Belgium, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
|VAT introduced in Belgium||1971|
|Nom de la TVA in Belgium||“Belasting over de toegevoegde waarde (BTW) Taxe sur la valeur ajoutée (TVA)”|
|VAT ID format in Belgium||BE0999999999 / BE1999999999|
|Territories with special status in Belgium||n/a|
VAT rates in Belgium
|Standard VAT rate||21 %|
|Reduced VAT rate (1)||12 %|
|Reduced VAT rate (2)||6 %|
|Super reduced VAT rate||12 %|
|VAT parking rate||12 %|
|Zero VAT rate||yes|
Thresholds triggering VAT reporting obligations in Belgium
|Intrastat threshold at introduction||1 500 000 EUR|
|Intrastat threshold on dispatch||1 000 000 EUR|
|Distance selling threshold||As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.|
Reporting frequency in Belgium
|Intrastat return||monthly depending on threshold|
|EC Sales List (ESL) return||monthly, quarterly depending on threshold/conditions|
|VAT returns||monthly, quarterly depending on threshold/for certain services|
VAT-related penalties in Belgium
|Failure to file a VAT return||Penalty of EUR 100 per declaration and per month overdue, with a maximum of EUR 1,000.|
|Late payment of VAT||Penalty of 15% of the amount of VAT due per month of delay, and interest of 0.8% per month overdue.|
|Failure to report ESL/DEB||Penalty of EUR 25 to 3,000 per return.|
Useful links on VAT in Belgium
|Tax Administration in Belgium||Tax authorities|
|Ministry of Finance in Belgium||Ministry of Finance|
|Check a VAT number in Belgium||Check a VAT number|
|EU VAT Guide||EU VAT Guide|
Les taux de TVA actuellement en vigueur in Belgium sont les suivants:
Certain transactions in Europe may require VAT registration and the filing of VAT returns in Belgium:
To check if your activities involve VAT obligations in Belgium, use our VAT simulator or contact us.
In Belgium , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.
You may need a VAT number in Belgium to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification. To check if your activities require VAT identification in Belgium, use our VAT simulator or contact us.
VAT Belgian is named “Belasting over de toegevoegde waarde (BTW) Taxe sur la valeur ajoutée (TVA)”and the VAT numbers in Belgium have the following structure: BE0999999999 / BE1999999999.
The administrations in charge of in Belgium VAT are the following: Tax authorities, Ministry of Finance.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Belgiumyou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
Companies with a VAT number in Belgium must complete and submit VAT returns in Belgium detailing all taxable income (sales) and expenses (costs), with the following periodicity: monthly, quarterly depending on threshold/for certain services.
Failure to comply with the deadlines imposed by the Belgian authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Belgium:
In addition to VAT returns, companies may be required to provide the Belgian authorities with Intrastat & EC Sales List returns:
In principle, a non-resident company in Belgium can recover all or part of the VAT incurred on its expenses.
There are three different scenarios:
*This information is subject to change without notice.
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