Belgium VAT – The Rates & Registration

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.

What you should know

There are numerous circumstances in Belgium that can generate the responsibility to register for VAT. Below are some of the most common cases:

  • Goods being imported into Belgium from outside the EU;
  • Goods being bought or sold in Belgium (excluding domestic reverse charge);
  • Selling goods from Belgium that are delivered to customers out with Belgium (this applies to business or private customers);
  • Obtaining goods in Belgium from another country within the EU (Intra-community acquisitions);
  • Inventory of stock in Belgium for sale, circulation or delivery;
  • eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
  • Arranging events in Belgium, if attendees or delegates pay admission.

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, the Formats & the Thresholds

VAT Rates VAT No. Format Distance Selling Threshold Intrastat Threshold
21% (Standard)
6/12% (Reduced)
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 27 May, 2019.

Additional VAT information for Belgium

‘VAT Return’ Periods
Monthly, and quarterly (optional if turnover is below €2,500,000)

‘Annual Returns’
Not required

‘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’
Not required

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.

‘Fiscal Representation’
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.