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

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.