EU VAT registration - VAT in Belgium

General Information:

Belgium introduced value added tax in 1970, while the main principles are contained in the value added tax code. There are also royal and ministerial decrees that contain additional updates. The Ministry of Finance issues regular rulings that contain detailed guidelines.

All of the above principles are based on the EU’s “VAT regulations” (directives). These include the rules and process for registering Belgian VAT, compliance, returns, Intrastat and other related applications.

VAT registration in Belgium for foreign companies:

Foreign companies can register for VAT in Belgium without having to set up a local company, i.e. you can register as a non-resident. There is no VAT threshold in Belgium for the registration of foreign entrepreneurs. However, an application for a VAT number must be received by the appropriate department no later than 30 days from the first taxable supply. This also applies when foreign companies make intra-Community supplies of goods. If you know that you need to register VAT in Belgium, do not hesitate and contact us and we will help.

When is VAT registration in Belgium required?

⇒ imported goods sent to the European Union via Belgium;

⇒ purchase and sale of products in Belgium;

⇒ warehousing goods in Belgium;

⇒ sale of goods from Belgium to other EU countries;

⇒ sending goods between and to another EU member state (intra-Community supplies)

⇒ organization of live events (conferences related to art or education) in Belgium;

⇒ own delivery of goods.