A fiscal representative in Belgium supports foreign enterprises in obtaining a VAT number and reporting.
Companies carrying out taxable transactions in Belgium must register for VAT purposes at the Central Office for Foreign Taxpayers (BCAE). In order to obtain a VAT identification number, foreign companies that do not have a permanent place of business in Belgium may opt for one of two options:
| Country | Belgium |
| Country code | BE |
| Local VAT number | BE + 10 digits |
| Mail order threshold | € 35,000 |
| VAT declaration submission frequency | Monthly declaration, optional quarterly declaration, if annual turnover does not exceed € 2,000,000 |
| Registration Waiting Time | from 2 to 4 weeks |
| Intrastat Thresholds | Dispatch: EUR 1,000,000 Arrival: € 1,500,000 |
| Standard VAT Rate | 21 % |
| Reduced VAT Rate | 6 %, 12 % |
| European Union Member State | yes, since 1995 |
Updated on 01/01/2018 – This information serves orientation purposes
This section deals only with direct identification for companies that are registered in the European Union. In the case of a non-EU company, it is necessary to appoint a responsible representative to obtain a Belgian VAT number. The Eurofiscalis Group offers the services of tax representation in Belgium and is able to complete any and all formalities in this regard. As for companies registered in the EU that carry out taxable transactions in Belgium, they are obliged to declare them in this country. To do this, they have to register at the BCAE as part of direct identification. Below you will find a list of transactions subject to VAT in Belgium:
In order to register for VAT purposes in Belgium, foreign companies whose registered office is not located in this country must first provide proof of conducting business activity in Belgium that requires registration. Before the BCAE assigns a Belgian VAT identification number, the taxpayer must present evidence that it will conduct in the near future a taxable transaction which calls for a registration number. Without proof of activity, a company which does not have a permanent place of business in Belgium cannot be registered for VAT. The proof may be, for example, in the form of an agreement or order, warehouse lease agreement, import document, shipment document, invoice, proof of resumption of activity, etc. All these formalities may be handled on behalf of your company by our fiscal representative in Belgium. Here is a list of documents that need to be collected to conduct direct registration:
Any foreign companies whose registered office is not located in Belgium and are registered there for VAT in that country must submit a VAT declaration. This declaration includes all operations (purchase, sale, import, export, services) conducted in Belgium. The declaration should be submitted in electronic or paper form to the BCAE on a monthly or quarterly basis – if selected (this option is only available to companies whose annual turnover is less than EUR 2 million). More information can be found on the European Commission’s website.
Are you obliged to register for VAT in Belgium? Would you like to contact our representative to help you go through the formalities in Belgium? Contact us using the contact form and get a free-of-charge consultation to find out more about your obligations in Belgium.
Eurofiscalis is an international tax company specialising in tax representation. Our experts (statutory auditors, accountants, lawyers), often speaking 3 languages, will take care of all tax obligations on behalf of your company. Intra-Community taxation is a critical issue in the successful development of your company on the international arena, which is why we establish long-term relations based on trust.
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