VAT Compliance - Belgium

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VAT rates

The following VAT rates are currently used in Belgium:

21%

Standard rate

0%, 6%, 12%

Reduced rates

Intra-Community supply and export

Update: 2025-03-05

Services

The services we provide in this country

VAT registration

VAT settlement

VAT consulting

Intrastat

Business consulting

VAT service

Who is 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

Organise live events (conferences related to the arts or education) in Belgium

Penalties

Consequences of late VAT registration

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.

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.

Other information

Input VAT and output VAT

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.

Area of operation

We provide VAT compliance services on a global scale

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Ian Knapton

Sales Director

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