Reverse charge for non-established suppliers in Belgium
According to art 194 of the VAT Directive, Member States may implement an optional reverse charge on supplies made by non-established businesses. Belgium has introduced an extended version of this regime.
Where a non-established supplier sells goods or services (only services within the B2B exception) to a client established in Belgium or registered via a Belgian fiscal representative, domestic reverse charge applies. It is not relevant if the supplier is registered or not. Regarding the customer, it must have a permanent establishment or be registered via fiscal representative. If the customer is registered directly for VAT purposes, reverse charge does not apply.
Regarding the reference on the invoice, supplies falling under the reverse charge mechanism can include the following wording: "Autoliquidation – Art 51 § 2, 5°"
Not established in Belgium
(irrelevant if the supplier is registered or not for VAT)
Taxable person with a permanent establishment in Belgium; or
Registered via fiscal representative
All supplies of goods
Supplies of services located in Belgium (exceptions to the B2B rule)