Appointment of a fiscal representative and tax agent in Belgium

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How do I register for VAT in Belgium?

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:

  • “Responsible Representative”: This tool is intended only for companies whose registered office is not located in any Member State of the European Union. In the framework of the system, a fiscal representative is the only contact with the BCAE and is responsible for submitting VAT declarations and paying the tax.
  • “Direct Registration” is available only to companies whose registered office is located in a Member State of the European Union. In such a case, the company is responsible for submitting VAT declarations and paying the tax. The company may also appoint a tax agent that will deal with VAT declarations and contact Belgian administration authorities. A foreign company chooses the system of direct registration by appointing a tax agent in this regard.
CountryBelgium
Country codeBE
Local VAT numberBE + 10 digits
Mail order threshold€ 35,000
VAT declaration submission frequencyMonthly declaration, optional quarterly declaration, if annual turnover does not exceed € 2,000,000
Registration Waiting Timefrom 2 to 4 weeks
Intrastat ThresholdsDispatch: EUR 1,000,000 Arrival: € 1,500,000
Standard VAT Rate21 %
Reduced VAT Rate6 %, 12 %
European Union Member Stateyes, 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:

  • Import of goods to Belgium
  • Storage of goods or warehouse consignment
  • Organisation of events, conferences, etc. in Belgium
  • Purchase of goods in Belgium, which are then resold in Belgium
  • Exceeding the mail order threshold of € 35,000 (sale to natural persons 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:

  • Extract from the National Court Register that is not older than 3 months
  • Certificate of possession of VAT payer status in the country of registered office
  • Proof of conducting business activity in Belgium
  • 604A declaration (commencement of activity)
  • IDT form – filled in and signed

How do I make VAT declarations in Belgium?

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.

Tax Representation
1. Tax Representative 2. How do I register for VAT 3. How do I prepare a VAT declaration 4. Why is Eurofiscalis worth choosing 5. Ask for a free-of-charge estimate

Why is it worth choosing Eurofiscalis as a tax representative or tax agent?

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.

💡 The Eurofiscalis Group is a team of tax experts and enthusiasts. The satisfaction and contentment of our clients is what matters most to us. We support your foreign business, allowing you to overcome administrative and language barriers. Read “About us” to find out more about our

Our services provided in the capacity of fiscal representative include:

  • Registration for VAT purposes
  • Verification of invoices and transactions 
  • Simplified accounting
  • Submission of VAT declaration
  • Submission of intra-Community declaration (EC-SALES)
  • Submission of “Control Statement” 
  • Submission of Intrastat declaration
  • Representation at tax offices 
  • Translation of documents necessary for registration
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