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VAT in Belgium: Key VAT Information
VAT · Belgium

VAT in Belgium:
Key VAT Information

Standard rate 21 %
Currency EUR
Local name TVA / BTW
Tax authority SPF Finances / FOD Financiën

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Reference guide

VAT in Belgium

Eurofiscalis · Tax reference

Up-to-date edition · April 2026

The essentials

Foreign businesses expanding into Belgium may need to register for Belgian VAT and invoice with a Belgian VAT number.

Belgium applies 21% standard VAT, 12% intermediate VAT and 6% reduced VAT.

A fiscal representative is mandatory for non-EU businesses carrying out taxable transactions in Belgium and can simplify compliance for EU businesses.

Tax data

Rates, thresholds & obligations

Everything you need to anticipate your VAT obligations in Belgium.

Fiscal identity · VAT

Belgium

21% Standard rate
  • Standard rate 21 %
  • Reduced 12 %
  • Reduced 2 6 %
  • Parking 12 %

Identity

Local name
TVA / BTW
Number format
BE0123456789
Tax authority
SPF Finances / FOD Financiën
Currency
EUR

Returns

VAT frequency
Monthly by default; quarterly possible if annual turnover does not exceed €2,500,000 (monthly required above €250,000 on certain sensitive goods or €50,000 of intra-EU supplies per quarter).
Filing deadline
The 20th of the following month (monthly) or the 20th of the 2nd month following the quarter
Intrastat deadline
The 20th of the month following the period

Thresholds

Distance sales (OSS)
10,000 €
Intrastat — dispatch
€1,000,000
Intrastat — arrival
€1,500,000

Penalties

Late filing
€50 to €1,000 per missing return + possible criminal fine
Late payment
15% of the amount due + statutory interest (≈8%/year)
ESL list
€250 to €25,000 depending on severity

Last updated: April 2026

VAT calculator

Work out a net or gross price

Convert net ↔ gross using the VAT rates in Belgium.

VAT rate

VAT Calendar

Filing deadlines

Once registered for VAT in Belgium, foreign businesses must follow a precise filing calendar. It covers periodic VAT returns, Intrastat statements, and OSS declarations for e-commerce.

VAT returns
  • VAT return Belgian VAT returns are filed monthly or quarterly depending on turnover. They are due by the 20th day of the month following the relevant period.
ESL & INTRASTAT
  • Intrastat Intrastat thresholds are €1,000,000 for dispatches and €1,500,000 for arrivals.
OSS & IOSS
  • OSS The OSS threshold for intra-Community B2C distance sales is €10,000.

Related articles

Official links

FAQ

Frequently asked questions

Everything you want to know about VAT in Belgium.

What is the standard VAT rate in Belgium?

The standard VAT rate in Belgium is 21%.

When are Belgian VAT returns due?

Monthly and quarterly Belgian VAT returns are generally due by the 20th day of the month following the period.

Is a Belgian fiscal representative mandatory for non-EU companies?

Yes. Non-EU businesses carrying out taxable transactions in Belgium must appoint a fiscal representative who is jointly liable for VAT.

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