When do I need a Belgian VAT number?
As a general rule, a foreign business must register for VAT in Belgium as soon as a taxable supply is made. The following are some usual examples of taxable transactions:
- Domestic supply of goods not reverse charged: A supply of goods located in Belgium to a Belgian customer where the supply is not subject to reverse charge requires a VAT registration of the supplier. See section Reverse charge rules in Belgium for more information.
- Supply of services not reverse charged: Foreign non-established businesses supplying services on which Belgian VAT is due must register for VAT. These services are rather exceptional, as the general B2B rule would apply.
- Import: Importing goods into Belgium requires a VAT number before importation.
- Export: Exporting goods to a non-EU country requires a VAT number before the export is made.
- Intra-Community acquisition: Acquiring goods from another Member State where all conditions for intra-Community movements are met requires the customer to register for VAT.
- Intra-Community supply: Supplying goods another Member State is also a taxable transaction that obliges the supplier to register for VAT.
- Distance sales above the threshold also require a VAT number. See section Belgian distance sales rules for more information.
A voluntary registration is not possible in Belgium. This is, companies cannot register if they have not made a taxable transaction.
The registration threshold in Belgium only applies to local established companies.