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Belgian VAT registration
What are the Belgian VAT registration thresholds?
There is no VAT registration threshold for non-resident companies providing taxable supplies in Belgium. However, there is a €35,000 per annum threshold for foreign companies selling goods to Belgian consumers via the internet.
Is a Belgian fiscal representative or agent required?
Since 2004, EU countries are no longer permitted to require foreign companies to appoint a VAT fiscal representative for the purposes of VAT. Companies from EU member states may register directly with the Belgian tax authorities. However, a fiscal representative, who is jointly and severally liable for VAT payment, is required for non-EU companies.
What information is required to get a Belgian VAT number and registration?
To obtain a Belgian VAT number, an application must be made using form 604a. The following supporting information is required:
- VAT certificate to prove the business is registered for VAT elsewhere in the EU or a certificate to prove taxable status.
- Memorandum and Articles of Association.
- An extract from the company’s national trade register.
- Statement of commencement of trading
- Copy of order forms or contracts showing that the business will be doing business in Belgium.
Registration usually takes three to four weeks following the receipt of the above documents.
Where are Belgian VAT registrations submitted?
Foreign companies established in Belgium requiring a Belgian VAT number must submit their application to their local VAT office. Foreign non-resident companies should apply to following address:
Central VAT Office for Foreign Taxpayers (BCAE)
Registration Services
Rue des Palais, 48 (6th floor)
B-1030 Brussels
Website: www.minfin.fgov.be
There will be fines for late registration if taxable supplies have already been provided. Late registration triggers a fine of EUR250 and a penalty of 10% of the VAT due (up to a limit of EUR500).
What is the format of a Belgian VAT number?
Once the registration has been approved, a Belgian VAT number will be issued. This number consists of the prefix BE followed by ten digits in the following format:
Belgian Number Format
| Country Code | BE |
|---|---|
| Format | 1234567890 |
| Characters | 10 characters |
| Notes | Prefix with zero ‘0’ if the customer provides a 9 digit VAT number |
What next?
Upon receiving a Belgian VAT number, the business may start to provide taxable supplies. It will also be obliged to commence reporting. See our Belgian VAT Returns, Belgian VAT compliance and other filings briefings.
Need a fiscal representative in Belgium?
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.
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