Complete Guide to VAT in Belgium

VAT in Belgium : Everything you need to know about Belgian VAT

Value Added Tax (VAT) is an integral part of modern taxation systems worldwide, and Belgium is no exception. Since its implementation, in 1971 (VAT Directive 67/227/EEC of 1967), the VAT tax has played a significant role in generating revenue for the Belgian government and ensuring the smooth functioning of the country’s economy.

In this article you will find a complete guide to VAT in Belgium, how it functions, what are the applicable rates, when to file VAT returns and how you can register to obtain the Belgian VAT Number.

Published 05/11/2023
Reading Time : 15 min

Belgian VAT Rate

VAT is calculated on the taxable amount at rates that are dependent on the object of the transaction. VAT rates in Belgium vary depending on the type of goods or services being provided.

Applicable VAT Rates in Belgium

Belgium implements three VAT rates at present :

Rate	Type	Goods / Services
21%	Standard	Most goods and services.
12%	First reduced	It applies, among other things, to: certain foods, restaurant and catering services, social housing, phytopharmaceutical products, inner tubes, some combustible materials and many more.
6%	Second reduced	It applies, among other things, to : medicine, certain foods, certain printed and electronic publications, supply of water through pipelines, works of art, passenger transportation services, concerts and exhibitions, repair of bicycles, shoes and leather goods, clothing.
0%	Zero	Specific transactions involving goods stored in a customs warehouse, cross-border passenger transportation by sea or land, and certain electronic publications.

How to check the VAT Rate for your product in Belgium

If you have doubts about the VAT Rate for your specific product, there is a way to check it. The only thing you need to know is the customs code of your product ! Belgian Administration has published an official online tool, called TARBEL where you can check the applicable VAT rate for your specific product.

Check out our article on How to Check VAT Rate in Benelux to learn more.

Belgium VAT Calculator: Essential tool

Having explored the different VAT rates in Belgium and how they apply to the types of products and services you sell, you’re probably wondering how to put this information into practice. That’s where our Belgian VAT calculator comes in.

It is no secret that calculating the amount of Belgian VAT can be complex, given the various rates and regulations in place. Our VAT calculator is here to help you navigate this ever-changing tax landscape.

This tool allows you to perform your Belgian VAT calculation with ease, saving you the time and effort of performing these calculations manually. You can use it to determine the VAT to be added to a price before tax or deducted from a price including tax, depending on the VAT rate in Belgium that applies to your transaction.

How to use our Belgium VAT Calculator? You now have access to our Belgium VAT Calculator, but how do you use it best? It’s very simple:

This tool is particularly useful for those who regularly make transactions with Belgium, and who need fast, reliable VAT calculations with up-to-date Belgian VAT rates.

When to register to VAT in Belgium?

If you are a foreign company, without a permanent establishment in Belgium but conducting business in Belgium, it is not always necessary to register to Belgian VAT. However there are some cases in which you might need to or that you might benefit from getting a Belgian VAT number.

Here are a few situations when it might be needed:

You are using a Belgian warehouse / consignment stock (Amazon included)
You are importing products to Belgium
You are a company established outside the EU and you want to conduct taxable transactions on the territory of Belgium
You have paid for an acquisition on which the VAT is deductible and you want to get the VAT refunded
You are a construction company and want to do construction work on the Belgian territory

These are some of the situations that might require you to register to VAT in Belgium. Of course each company has a different type of situation – that is why our experts are more than happy to analyze your transactions and let you know whether the Belgian VAT number is needed.

When to register to VAT in Belgium : E-commerce companies

If you are an e-commerce company established in the European Union selling your products (distance sales) to Belgian customers, you might be required to register to VAT in Belgium.

After exceeding the threshold of 10 000€ sales (amount of net sales in a year), as an e-commerce company you are required to sell your products applying the VAT rate of the customer’s location.

Example: You are a company established in Germany, in September 2023 you have exceeded the 10 000€ threshold, from the month of October 2023 when you sell products online with delivery to Belgium, you should apply the Belgian VAT rate.

Since you are required to collect the VAT according to the rate of the customer’s country, you are also obliged to pay the VAT in that country. You can do it in two different ways :

If you choose the option number one and you are selling your products with delivery to Belgium, then you should register to VAT in Belgium and pay the VAT through your VAT Return.

To learn more about One-Stop-Shop procedure and how to register to it, visit our dedicated page: OSS in Belgium

You are not sure if you need to register to VAT in Belgium?

Schedule a free consultation with our VAT expert to establish your needs based on your situation.

How to register to VAT in Belgium ?

If you are a company established in the European Union you can submit a VAT registration application either by yourself or with a help of a tax agent. Companies established outside the EU, will need to call upon a tax representative in Belgium in order to register to VAT in Belgium.

Non-established foreign companies wishing to register for VAT in Belgium must initially provide evidence of their activity in Belgium. Prior to the issuance of a Belgian VAT number by the BCAE, the taxable entity must provide undeniable proof of their intent to engage in operations that necessitate an identification number in the near future. Without a proof of activity, a foreign taxable entity lacking a permanent establishment in Belgium will not be able to receive a VAT number in Belgium.

Evidence can be presented through various means, such as a contract or order form, a lease agreement for a distribution center, an import document, a transportation document, an invoice, or proof of a merger or acquisition.

The following documents should be included when submitting the registration file:

Extract from the trade register of the taxable person's country of origin
VAT certificate from the country of origin
The act of incorporation
Copy of the manager's identity card
Power of attorney between Eurofiscalis Benelux and the foreign company
Proof of activity in Belgium
Bank details (IBAN)

The registration to Belgium VAT is done fully online on the official website of the Belgian Tax Administration.

Moreover, registering for VAT in Belgium through a tax representative necessitates the deposit of a cash guarantee on behalf of the FPS Finance. This deposit must be made via the Caisse des Dépôts et Consignations (CDC). The guarantee document should be submitted using the e-DEPO application.

What are my VAT obligations in Belgium?

Once you receive your Belgian VAT number, you start to have certain obligations. In this paragraph we will enlist all you need to remember about, in order to be in line with all of them and ensure your VAT compliance in Belgium.

VAT Obligations in Belgium :

Submit periodic VAT returns : whether you have had taxable transactions or not, you need to submit the VAT return according to the periodicity decided by the administration (in case of no transactions you submit a NIL VAT Return)
Submit EC Sales List Return : applicable to all companies having intra-community B2B transactions
Once per year submit Annual Listing Clients Return : for B2B transactions with Belgian companies; to submit when there is an amount in VAT Return in box number 45.
Submit Intrastat declaration: applicable to companies moving products in/to Belgium after exceeding the Intrastat threshold

VAT Return in Belgium

As like in any other European country, if you have an active VAT number in Belgium, you have an obligation to file VAT returns periodically. You can do it either on your own or with a help of a tax agent/ tax representative.

Then, according to what transactions you will declare you might need to pay the VAT or you may get if refunded by the Belgian administration (VAT Payment & Recovery in Belgium)

What type of transactions do I declare?

In the Belgian VAT return, you basically declare all the transactions for which you have used your Belgian VAT number :

Purchases

Local purchases of goods from Belgian suppliers (6%, 12%, 21% VAT).
Reverse charged purchases of goods from Belgian suppliers.
Intra-community acquisitions of goods from European suppliers.
Imports of goods into Belgium (6%, 12%, 21% VAT).
Reverse charged imports of goods into Belgium (ET 14000 license).

Sales

Local sales of goods to Belgian customers (6%, 12%, 21% VAT).
Reverse charged sales of goods to Belgian customers.
Intra-community deliveries of goods to European customers.
Exports of goods from the Belgian territory to a country outside the EU.
Sales of services located on Belgian territory.

How often should I file the VAT Return in Belgium?

After the VAT registration, the administration will decide on the periodicity of filing the VAT Return in Belgium. It can be monthly, quarterly or annual, depending on the predicted yearly turnover of your business.

The deadline for submitting the VAT return and making the VAT payment (if necessary) in Belgium is generally the 20th of the month following the declaration period.

To find out the specific filing deadlines for VAT in Belgium, you can refer to the VAT calendar.

EC Sales List in Belgium

The EC Sales List declaration in Belgium is another mandatory statement that lists all your intra-Community sales conducted during a specific declaration period. It specifically includes transactions made to customers who are identified for VAT purposes in other EU Member States.

If you have an active Belgian intra-Community VAT number and have reported an amount in the VAT grid 46 of your Belgian VAT return, you are required to submit the EC Sales List. The filing frequency of the EC Sales List aligns with the periodicity of your VAT return submissions – the deadline is therefore generally the 20^th of the month following the declaration period.

The EC Sales List return in Belgium is filed electronically via the Intervat portal.

To learn more about EC Sales List in Belgium, feel free to visit our dedicated website : EC Sales List in Belgium

Listing Clients Declaration in Belgium

The annual Listing Clients return in Belgium is a required statement that compiles all your business-to-business (B2B) sales to companies based in Belgium, where you have utilized the reverse charge mechanism. This declaration complies sales made throughout the whole year, from January 1st to December 31st). It exclusively includes reverse charge sales within Belgium, which are transactions where the customer is responsible for paying the VAT.

The annual listing clients in Belgium is mandatory for all holders of an active Belgian VAT number who have reported an amount in the VAT grid 45 on at least one of their Belgian VAT returns within the previous year.

If you did not have any transactions to declare on the Listing Clients declaration, you still need to file a NIL listing clients. You can do it together with our last VAT return (for example if you are filing VAT returns in Belgium every month, you do it on the December VAT Return), by checking the correct box or you file a regular “NIL” Listing Clients return.

The deadline for submitting the annual listing clients in Belgium is March 31st of the following year (n+1). For instance, the Listing Clients declaration for the year 2023 should be filed no later than March 31, 2024.

Attention ! If you have discontinued your operations in Belgium and closed your Belgian VAT number, the annual listing clients must be submitted within 3 months after canceling your Belgian VAT number.

To file your annual return in Belgium, you are required to use the Intervat portal and submit the declaration electronically.

To learn more, do not hesitate to check out our dedicated page: Annual Return in Belgium

Intrastat Declaration in Belgium

The Intrastat declaration in Belgium serves as a statistical declaration with the aim of providing information to not only the Belgian VAT administration but also the VAT administrations of all 27 European Union countries. It specifically relates to your intra-Community transactions conducted within the territory of Belgium.

There are two types of Intrastat declaration:

Intrastat declaration for Dispatches – related to Intra-Community Supply of goods (ICS)
Intrastat declaration for Arrivals – related to Intra-Community Acquisition of goods (ICA)

In Belgium it is necessary to file the Intrastat declarations as soon as the yearly thresholds for the transactions have been reached.

Here are the current 2024 Thresholds for Intrastat Declaration in Belgium:

Country	Currency	Arrivals	Dispatches
Belgium	EUR	1 500 000 €	1 000 000 €

After reaching one of the thresholds, you are obliged to start filing the Intrastat declaration from the month following the one when you have reached the threshold. You will then need to continue to file the declaration each month for that year and the year after. If in the next year, none of the thresholds has been reached, then you will no longer have the obligation to file Intrastat in Belgium the next year.

To learn more about Intrastat in Belgium, check out our dedicated page : Intrastat in Belgium

Import and VAT Deferment with ET 14000 License

Belgium is one of the European countries where businesses are importing goods from outside the EU most often and it is because of the port of Antwerp. When importing goods to Belgium, at customs clearance, you will need to pay the Import VAT tax.

The standard rate of Import VAT in Belgium is 21%.

If you import products that fall under the reduced VAT rate, the Import VAT rate will also be the respective reduced rate.

The Import VAT tax is then refundable while filing the periodical VAT return in Belgium.

Since sometimes it can be a burden for a company to pay this VAT tax before the goods have been sold (so advancing the tax), Belgium has created a license called ET 14000 that allows to defer the payment of this tax.

By acquiring the ET 14000 license, you have the option to postpone the payment of VAT on imports until the regular VAT return period. Consequently, you are not obligated to provide upfront financing for VAT when bringing goods into the country through customs.

Prerequisites for obtaining the ET 14000 License include:

To learn more about the ET14000 License and Import VAT deferment system in Belgium, check out this dedicated page: ET 14000 VAT Deferment in Belgium

You need help to revover the Import VAT you paid in Belgium?

Schedule a free consultation with our VAT expert to establish your needs based on your situation.

Do I need a tax agent or a tax representative in Belgium?

The answer to this question is.. it depends ! First of all, let us remind you what is the difference between a tax agent and a tax representative.

A tax representative is a person/company that will be the sole interlocutor with the administration and is co-responsible for the correctness of VAT returns and overall VAT compliance. All companies that are established outside of the EU (with the exception of UK) wanting to register to VAT in Belgium will need to have a tax representative in Belgium.

A tax agent however is dedicated only to companies established in the European Union or the United Kingdom, acts on their behalf but is not directly responsible if all VAT obligations are not met by the represented company. Therefore if you are a company established in the EU or UK and you want to register to the Belgian UK you do not need to have a tax agent.

However what are the main benefits of having a tax agent/ tax representative like Eurofiscalis ?

Running your business with a peace of mind that you comply to VAT obligations in Belgium
Expertise, knowledge and experience we provide : We can answer all your questions about VAT !
An interlocutor between you and the Belgian tax administration : In case of any tax controls, questions from the administration arise, we communicate with the administration directly in the national language - French and Dutch (Flemish)

Kaja

Rising VAT rockstar at Eurofiscalis I have a passion for unraveling the complexities of VAT regulations in the European Union (especially Benelux region). My mission is to empower readers to navigate the ever-changing VAT landscape with ease and to answer your questions in a clear and concise way.