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Belgium introduced Value Added Tax in 1970, with the key rules encompassed in the Value Added Tax Code. There are also Royal and Ministry Decrees, which provide supplementary updates. The Ministry of Finance produces regular circulars and rulings which provide detailed guidance.
All of the above rules are based on the European Union’s VAT ‘laws’ (Directives). They cover the rules and process for Belgian VAT registration, compliance, returns, Intrastat and other related filings.
In common with the other 27 member states of the EU, Belgium requires foreign (non-resident) companies to register their foreign companies (not local branches or subsidiaries) for Belgian VAT in certain circumstances. This includes the provision of taxable goods in the following situations:
Since the 2010 VAT Package, there are very limited situations where providing services in Belgium required VAT registration by a foreign trader.
If you do need to VAT register, read our Belgian VAT registration briefing to understand the requirements, including any VAT registration thresholds that may apply.
There may be further exemptions from the requirement to VAT register in Belgium that you should consider. Please read our Belgian VAT Reverse Charge briefing.
Non-EU businesses selling in Belgium will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
+44 (0)1273 022400