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Who may be required to register as a VAT payer?

Obtaining an EU VAT certificate and VAT registration applies to businesses that:

• sell directly to end users in Belgium
• sell goods from the Belgian territory directly to natural persons from other EU countries
• sell goods from the Belgian territory to another EU Member State (intra-Community supplies)
• make intra-Community acquisition of goods in Belgium
• import into Belgium and export from Belgium
• carry out passenger transport within Belgium
• store goods in Belgium
• organize live events (conferences related to the arts or education) in Belgium

The registration must be completed before conducting business activity in Belgium. Foreign entities wishing to register in Belgium for VAT purposes are required to submit necessary documents to the tax authorities.

In addition to the form, you should provide:

• substantiation of the need for registration, that is a contract of agreement confirming that the company will conduct business activity in Belgium
• proof of registration for VAT in the country of origin
• the memorandum or articles of association
• a copy from the national commercial register

If registration is delayed, fines of EUR250 or 10% of the VAT due may be imposed on the entity.

The standard reporting period is one month. You may however apply for a quarterly filing, provided that the annual turnover of the company does not exceed EUR 2,5 million.

VAT returns are submitted electronically via Intervat portal by the 20th day of the month following the end of the period to which the return relates. By the same deadline, the liability to the tax office must be paid. In case of delay, the company may be subject to financial penalties of EUR 250 or 10% of the VAT due.

Declarations include both input and output VAT. The purchase of alcohol, tobacco, food, as well as accommodation of employees, among others, are not tax deductible. If the input tax amount is higher than the output tax amount, the excess can be carried forward to the next accounting period and reduce the liability. In certain circumstances, a refund of the overpaid amount may be requested. VAT refunds are paid quarterly.

Foreign entities conducting business activity in Belgium must also comply with local regulations concerning, among other things, invoicing and archiving of invoices and records for the period of 7 years.