VAT registrations in Belgium for Amazon sellers
VAT registrations in Belgium for Amazon seller, when you will use the Belgium FBA Package or the Amazon Fulfilment Service. The goods are located at an Amazon´s warehouse in Belgium and sent to the customers directly from the Belgium warehouse. If the delivery into the warehouse is from another EU country. The sales from the warehouse to the customers are subject to the Belgium VAT. The Amazon seller will need a Belgium VAT registration. Amazon Sellers will need a VAT registration in Belgium. If they store goods in the new distribution center opened by Amazon in Belgium.
Apply for a Belgium VAT number Amazon FBA
To sell successfully on Amazon, it is best to build up local stock. This means that the customer receives the product the next day. To use Fulfillment by Amazon (FBA) you will need a Belgian VAT number. If you don’t do this, your Amazon account will be blocked immediately.
When do you need a Belgium VAT number required?
You need a Belgium VAT number if:
- warehousing goods in Belgium; you sell goods online through Amazon. When you sell goods in other EU countries via the Pan-European FBA program, you must immediately register for VAT in those EU countries.
- imported goods sent to the European Union via Belgium; you import goods into Belgium from outside the EU, and then sell them in Belgium and other EU countries.
- purchase and sale of products in Belgium; you buy goods in Belgium, and therefore pay Belgium VAT, and you then (1) deliver these goods within Belgium and other EU countries or (2) export these goods outside the EU.
- you sell goods online to private individuals in Belgium and reach the distance selling threshold of €35,000.
- you transfer your own goods to Belgium, and there is a fictitious intra-Community delivery.
Belgium Registration procedure
When a company has the obligation to register, the owners will be required to complete and submit a VAT registration form by post, along with supporting documentation:
- Certificate of incorporation
- Trade register extract
- VAT certificate
- An explanation of the economic activities of the company in Belgium
- If the company is appointing a local tax agent or Fiscal Representative, then a Letter of Authority or Power of Attorney
The Intra-community VAT number should be received under separate application. The company should also issue a bank guarantee.
How can I register VAT in Belgium?
Application for VAT registration must completed via the public administration website of Belgium (minfin.fgov.be). Foreign taxpayers who do not have a permanent residence or permanent place of business in Belgium receive a Belgian VAT number only if they apply for it separately and if they provide goods or services in Belgium. The VAT application form must include the reasons and a detailed description of the taxable transactions in Belgium.
Belgium VAT registration for a foreign company
Any foreign company with operations on the territory of Belgium must file for VAT registration and for VAT return when it carries out transactions that are subject to this tax or for the purpose of deducting VAT.
For VAT regulatory purposes, a foreign company is a legal entity that does not have a permanent establishment in Belgium and whose registered office, or domicile, is located in another country.
Registration for VAT purposes is possible in the following ways:
- with the local VAT administration office, as soon as the company has recorded the transaction that is subject to this tax, or before the commencement of the activities if it is certain that these will be subject to VAT;
- via the One Stop Shop, a type of business office that can be found in various locations around the country and allows businesses to perform a set of mandatory registrations and activities.
Foreign companies that have to file for VAT returns qualify for the special measures imposed by the European Union, under Article 194 of the VAT Directive.
