BelgiumManual

Value Added Tax in local language is "Belasting over de Toegevoegde Waarde" (BTW) – in Dutch – and "Taxe sur la Valeur Ajoutée" (TVA) – in French

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 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
  • 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 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 VAT registration threshold in Belgium only applies to local established companies.

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