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If your company is not established in Belgium and is providing ‘taxable supplies’ of goods or services in Belgium, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.
It is imperative that all businesses with any commercial actions in Belgium evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.
There are numerous circumstances in Belgium that can generate the responsibility to register for VAT. Below are some of the most common cases:
If you are presently, or planning to conduct any of the above (or similar) transactions in Belgium, you should contact amavat® immediately to allow us to help you be VAT compliant.
|VAT Rates||VAT No. Format||Distance Selling Threshold||Intrastat Threshold|
|BE1234567890||€ 35,000||€ 1,500,000 (Arrivals)
€ 1,000,000 (Dispatches)
*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.
‘VAT Return’ Periods
Monthly, and quarterly (optional if turnover is below €2,500,000)
‘EC Sales Lists’ frequency
Monthly, or quarterly if VAT returns are submitted quarterly and intra-community ‘supply of goods’ in preceding 4 quarters is less than € 50,000.
‘EC Purchase Lists’
Additional reporting requirements
Yearly VAT listing of supplies to Belgian customers registered with VAT in Belgium.
‘Extended Reverse Charge’
An extended reverse charge relates to most supplies of goods and services made by a non-established business to a customer registered for VAT in Belgium. Please contact amavat® if you would like further information of how the extended reverse charge applies in Belgium.
A business established in a country out with the EU must retain a tax representative to register for VAT in Belgium, with the tax representative being equally liable for VAT debts. Belgium ET 14.000 License for Import VAT Deferment.