Non-EU businesses must appoint a Belgian fiscal representative when registering for VAT purposes in Belgium. The fiscal representative is jointly and severally liable for the tax debts of the company. The fiscal representative must be a Belgian resident, either a legal or physical person. Often multinational companies appoint another member of the group to act as fiscal representative of a non-established company in Belgium.
EU businesses can register directly for VAT purposes. This means that the legal representative of the company can sign the registration form without any local Belgian involvement.