Belgium was a founding member of the European Union in 1957 but did not join the Eurozone until 1999. The Euro currency was introduced in 2002.

VAT rates in Belgium

The standard rate of VAT in Belgium is 21%, and reduced rates of 6% and 12% are available.

VAT registration in Belgium

The VAT registration limit for established and non-established businesses is zero.

Distance sales have a limit of €35,000 for VAT registration.

The format for a Belgian VAT identification number is: BE 0456.789.123. Every company must hold a number like this in order for accurate taxation.

VAT returns should be submitted monthly, although quarterly returns are optional if the turnover is below €1,000,000. Annual returns are not required.

Are there any Intrastat thresholds in Belgium?

Yes. The limit for arrivals is €700,000, and for dispatches is €1,000,000.

VAT recovery in Belgium

  • Is VAT recovery permitted for non-established non-EU businesses?

Yes, Belgium allows VAT recovery for all non-EU countries.

  • Are there any non-VAT recoverable expenses?

No. No refund is permitted on goods or services such as accommodation, catering.

Reverse charge can be used on most cross border services in Belgium.

An extended reverse charge applies to most supplies of goods and services made by a non-established business to a customer registered for VAT in Belgium.

Requirements and regulations in Belgium

A tax representative must be appointed to any business established in a country outside the EU, in order to register for VAT in Belgium. The tax representative is jointly liable for VAT debts.

Use and enjoyment rules apply to services such as telecommunications, radio, and broadcasting services.

The period of VAT recovery by Belgian tax authorities has a timescale of 3-7 years if there was intent to commit fraud.

Similarly, there is a period of 3 years for VAT deductions and refunds, ending on 31 December of the 3rd year following the date of the invoice

Please contact us for further information about paying taxes in Belgium, and a member of our team will be happy to help you.

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