On this page you’ll find everything you need to know about Belgium VAT registration, Returns, Tax Representation and your legal obligations within the Belgium.

Looking to sell goods into Belgium?

When should i VAT register in Belgium?

There are a number of events and scenario’s which would require a business to register for VAT in Belgium. Below is a list of some of the main activities that initiate mandatory VAT registration in Belgium.

  • Storage; Like most EU countries, a VAT registration is required when you store goods locally
  • Importing; In certain circumstances a VAT number is required for import, in particular when re-claiming import VAT
  • Buying & selling goods to non-vat registered customers
  • Holding live exhibitions, events or training in Belgium
  • The self-supply of goods

When should i file VAT returns in Belgium?

When a businesses first registers for VAT in Belgium the tax office will automatically assign them to monthly reporting but it is possible to request for quarterly returns if turnover is under EUR2.5m. Whether the returns are monthly or quarterly the filing and payment deadline is the 20th of the month following the reporting period.


What input VAT can be deducted in Belgium?

In Belgium the VAT return is used to claim back VAT on purchases (input VAT) that can be offset against the sales VAT owed.

This includes import VAT. Non-resident companies are allowed to reclaim VAT on purchases on the same basis as any resident company. However there are some exceptions which are;

  • Spirits (unless destined for resale or provision of a service)
  • Tobacco products
  • Financial and insurance services
  • Costs associated with entertaining business partners and customers
  • Food, drink and accommodation for employees

Belgium VAT Penalties

When non-compliance, late filings or incorrect declarations are found there are a number of fines that the Belgian ministry of Finance can apply.

Fines for non-compliance range from a minimum of EUR250 and 10% of any late VAT payment for failure to register to EUR5000 (per invoice) for repeated failure to provide a VAT invoice. Interest is charged if VAT is unpaid or paid late. The current rate of interest is set at 0.8% per month.

Belgium VAT Credits

When purchase VAT exceeds the sales VAT owed then there will be a surplus known as a VAT credit where you are owed money from the tax office. In most circumstances these are carried forward to the next VAT return and claimed against the next periods sales VAT however in some circumstances a company may make a request for the credit to be refunded. This is usually refunded once a quarter.

Belgium Fiscal Representative

Belgium have adopted the need for non-EU businesses to appoint a fiscal representative when carrying out taxable operations in it’s borders. A fiscal representative is jointly and severally liable for the VAT owed by the foreign company. This means failure to pay the VAT on time can result in the tax authorities recovering the debt from the Fiscal Representative instead.

At present despite now being a non-EU country, British businesses do not require a Fiscal Representative in Belgium but this is subject to change. Please contact us if you have doubts and to receive the most up-to-date information.

Belgium VAT Rates

EU Member States are required to apply a standard VAT rate which is not lower than 15% and must be the same for the supply of goods and services. EU Member States may apply either one or two reduced rates which are not lower than 5% only to supplies of goods or services as listed in the Annex III of the VAT Directive.
See below the Belgium VAT Rates for goods and services at standard and reduced rate.

VAT Rate Type Goods/Service
21% Standard All other taxable goods and services
12% Reduced Some foodstuffs; certain agricultural supplies; some social housing; some construction work on new buildings; certain energy products e.g. coal, lignite, coke; some pesticides and fertilizers; certain tyres and inner tubes for agricultural use
6% Reduced Some foodstuffs (including takeaway food); soft drinks; water supplies; some pharmaceutical products; some medical equipment for disabled persons; domestic transport of passengers; some books (including e-books); newspapers and periodicals (with certain exceptions); entrance to cultural events and amusement parks; some social housing; certain repair and renovation of private dwellings; some agricultural supplies; hotel accommodation; admission to sporting events; use of sports facilities; intra-community and international road, rail and inland waterways transport; some motor vehicles (cars for the disabled); some social services; certain undertaker and cremation services; minor repairs (including bicycles, shoes and leather goods, clothing and household linen); firewood; cut flowers and plants for decorative use and food production; writers and composers; firewood; restaurants and catering (all beverages excluded)
0% Zero Some daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport (excluding road, rail and inland waterways)


Get Help

We Will Beat Any Like for Like Quote

All of our packages include registration and VAT returns, plus other additional services

The solution to your VAT problems is just a click away

VAT Registration & Filings

Stop Shop



VAT Registration & Filings

Unlock your sales potential with our bespoke VAT registration and filings services. Our team is ready to identify your VAT obligations allowing your business to expand across the world with a dedicated team beside you.

Leave the complexities to us, our professional team provide a seamlessly fast registration service and help you keep on top of the various filing deadlines so you can keep on top of what matters most.

Import/one stop shop

The two simplification schemes allow for both EU and non-EU businesses to lower the cost of VAT compliance and report multiple transactions using only one registration.

Enrolling in the schemes allows businesses to charge the correct VAT rate of each European country without the need to register for VAT in every member state.

The One Stop Shop and Import One Stop shop have set requirements for businesses to follow to stay compliant, find out more in our service guides.

fiscal representation

When a non-European business trades with the EU, some member states impose the need for a fiscal representative to be appointed for registration, filing, imports or VAT reclaims depending on the various EU rules.

VAT Digital is a recognised and certified European Fiscal Representative allowing for our non-EU clients to trade freely with the EU. This enables a lot of benefits for businesses when registering and importing goods to the European Union.

VAT refunds

Selling internationally can be very profitable but also increase the burden of expenditure for businesses. VAT expenses on goods, services and other operations outside of your home country can be difficult to recover due to the lack of registration or non-compliance.

VAT Digitals specialist team can help identify where VAT can be recovered and process a reclaim to ensure your business is maximizing its profits.

Frequently Asked Questions

Yes, for non-eu businesses a Fiscal Representative is required in Belgium but some countries do have an exception

Yes, if you are making b2b intra-community sales from Belgium to other EU member states then you will be required to file EC Sales List. This is normally monthly and falls in line with your VAT reporting, it is due by the 20th of each month.

Arrivals: €1,500,000

Dispatches: €1,000,000

Yes you can reclaim import vat in Belgium, either by being VAT registered and reporting on the VAT return or via a separate 13th directive VAT reclaim for non-eu businesses and 8th directive for EU businesses

Related Articles

Client Reviews

Hear from 1000's of happy customers

FREE VAT Consultation

Trust VAT Digital to handle your VAT Registrations & Filings across Europe with our exceptional service and communication.