Non-EU businesses selling in Belgium will need to appoint a fiscal representative alongside completing VAT registration and returns. The fiscal representative is jointly and severally liable for any unpaid VAT, interest or penalties. Belgium fiscal representatives must be resident in the country.

Unlike most countries, Belgium has different guarantee requirements. Rather than businesses holding a bank guarantee with their fiscal representative, the Belgian tax office requires the bank guarantee to be made directly with the government.

For companies importing into Belgium for onward supplies into the rest of the EU, they may consider a ‘global fiscal representative, with reduced compliance requirements