VAT registration in Belgium


Belgium introduced value added tax in 1970, while the main principles are contained in the value added tax code. There are also royal and ministerial decrees that contain additional updates. The Ministry of Finance issues regular rulings that contain detailed guidelines.

All of the above principles are based on the EU’s “VAT regulations” (directives). These include the rules and process for registering Belgian VAT, compliance, returns, Intrastat and other related applications.

VAT registration in Belgium for foreign companies:

Foreign companies can register for VAT in Belgium without having to set up a local company, i.e. you can register as a non-resident. There is no VAT threshold in Belgium for the registration of foreign entrepreneurs. However, an application for a VAT number must be received by the appropriate department no later than 30 days from the first taxable supply. This also applies when foreign companies make intra-Community supplies of goods. If you know that you need to register VAT in Belgium, do not hesitate and contact us and we will help.

When is VAT registration in Belgium required?

imported goods sent to the European Union via Belgium;

purchase and sale of products in Belgium;

warehousing goods in Belgium;

sale of goods from Belgium to other EU countries;

sending goods between and to another EU member state (intra-Community supplies)

⇒ organization of live events (conferences related to art or education) in Belgium;

⇒ own delivery of goods.

How can I register VAT in Belgium?

Application for VAT registration must completed via the public administration website of Belgium( Foreign taxpayers who do not have a permanent residence or permanent place of business in Belgium receive a Belgian VAT number only if they apply for it separately and if they provide goods or services in Belgium. The VAT application form must include the reasons and a detailed description of the taxable transactions in Belgium.

What documents do we need to register VAT?

In order to register a foreign company for VAT purposes in Belgium, we need the necessary documents to do so. These are usually documents such as:

a questionnaire describing the occasion on which the taxpayer’s registration number will be issued (604a);

copy of an excerpt from the commercial register (KRS);

original certificate of registration as a taxpayer (entrepreneur)

articles of association;

copy of orders, invoices showing operations in Belgium;

If you need help with the registration, please do not hesitate and contact us.

Do you have any questions about VAT registration in Belgium?
Do you have any questions about the Belgian VAT registration for your company? Not sure if your company must be registered for VAT in Belgium? If so, contact us via our contact form.
Country CodeBE
Local VAT no.BE + 10 characters
Mail order threshold35 000 € netto yearly
Submission of VAT returnsmonthly and quarterly
Annual declaration
Waiting time for registrationsUp to 2 months
Standard VAT rate21%
Reduced VAT rate12%   6%
European Union Member Stateyes, since 1970