2024 Guide – VAT in Belgium

Appoint a fiscal representative in Belgiumand make sure to be 100% VAT compliant

VAT in Belgium

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 Belgian VAT refund.

In this VAT guide, we have brought together the specific features of the Belgian regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.

With EASYTAX, be 100% VAT compliant, always.

Basic information

EU membership 1957
ISO code BE
VAT introduced in Belgium 1971
VAT name 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 n/a
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
Reporting currency EUR

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
Need VAT assistance in Belgium? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Belgium subject to Belgian VAT, may be required to appoint a tax representative. Established in Belgium, the fiscal representative will fulfill the company’s VAT obligations to the Belgian tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Belgium to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Belgium.
Intra-Community and Belgian VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Belgium, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Belgium, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Belgium? Contact us now.

Belgium, a founding member of the European Union and a member of Benelux, is the “headquarters” of the European Union. Belgium is home to the headquarters of the European Commission.

Belgium, the 9th largest economy in the European Union, is strategically located in the heart of Europe, between Germany, France and the United Kingdom, making it a true international trading platform. This is reinforced by the importance of the port of Antwerp, the second largest in Europe, which allows Belgium to be one of the main entry points for many imports.
These are all reasons for operators to develop activities whichmay require VAT registration and various obligations in terms of returnd. It is in the interest of companies to appoint a fiscal representative in Belgium.

The Belgian regulations, codified in the Belgian VAT Code, were legislated in the Law of 3rd July 1969.
Any foreign operator must, in principle, be registered for VAT in Belgium if they carry out transactions in Belgium that are subject to the Belgian VAT Code and liable for tax in Belgium. This also gives them the right to deduct. However, in the context of certain non-Intra-Community transactions, there are a number of exceptions to this obligation.

The VAT rates currently in force in Belgium are as follows:

  • Standard VAT rate: 21 %
  • Reduced VAT rate (1): 12 %
  • Reduced VAT rate (2): 6 %
  • Super reduced VAT rate: n/a
  • VAT parking rate: 12 %
  • Zero VAT rate yes

Need a tax representative in Belgium? Contact us now.

Do you need a VAT fiscal representative in Belgium? Certain operations may require VAT registration and the filing of VAT returns in Belgium:

To check whether your activities give rise to VAT obligations in Belgium, use our VAT simulator .

Need a VAT tax representative in Belgium? Contact us now.

When do e-sellers need to register for a VAT number in Belgium?

In Belgium , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay VAT in Belgium via the One Stop Shop.
  • or when they hold a stock of goods in Belgium and must report the stock supply transactions.

What are the VAT obligations for e-traders in Belgium ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT rates in Belgium: standard rate (21 %), reduced rates 1 and 2 (12 % and 6 %).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Belgium.

Find out more:

Need a VAT tax representative in Belgium? Contact us now.

Why identify yourself to VAT in Belgium?

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.

Belgian VAT 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.

How do I get a VAT number in Belgium?

The administrations in charge of VAT in Belgium are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Belgium, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

To check if your activities require VAT identification in Belgium, use our VAT simulator or contact us.

Companies with a VAT number in Belgiummust complete and file dVAT decl arations in Belgium detailing all taxable income (sales) and expenses (costs), at regular intervals: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:

  • Penalties for failure to file a VAT return in Belgium: Penalty of EUR 100 per declaration and per month overdue, with a maximum of EUR 1,000.
  • Penalties for late payment of VAT in Belgium: Penalty of 15% of the amount of VAT due per month of delay, and interest of 0.8% per month overdue.

Need VAT assistance in Belgium? Contact us now.

In addition to VAT returns, companies may be required to provide the Belgian authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Belgian authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    Intrastat threshold at introduction in Belgium (1 500 000 EUR excl.VAT per annum)
    – Intrastat threshold on dispatch in Belgium (1 000 000 EUR excl.VAT per annum).
    Failure to comply with the deadlines imposed by the Belgian authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Belgium are for tax purposes.
    Failure to comply with the deadlines imposed by the Belgian authorities for the filing of these ESL returns wil incur a penalty payment for the company.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

In principle, a non-resident company in Belgium can recover all or part of the VAT incurred on its expenses.

There are three possible scenarios:

  • The company is established within the European Union or not, is already registered for VAT in Belgium, or is obliged to register for VAT in Belgium. In this case, it must apply for a VAT refund via the periodic VAT return filed in Belgium, according to a periodicity: monthly, quarterly depending on threshold/for certain services.
  • The company is established within the European Union, is not registered for VAT in Belgium and is not required to do so. In this case, a VAT refund should be requested via the electronic portal of the tax authorities in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Belgium. In this case, they must use the services of a fiscal representative to carry out what is required by the Belgian authorities on their behalf.
    > Learn more about our VAT recovery services.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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