manual Bélgica

Global VAT numbers – Belgian limited fiscal representation

Global VAT numbers, also known as freight forward VAT numbers or limited fiscal representation are allowed in Belgium. Global VAT numbers normally start by BE796.6

Global VAT numbers avoid the need for a VAT registration in Belgium. A business can use the VAT number of the representative, who will subsequently submit a consolidated VAT return with all transactions made by his clients. These numbers can only be used for certain transactions.