Belgium VAT Services

Belgium VAT Registration

Looking to expand your e-commerce business to Belgium, here is FZCO’s guide to VAT service in Belgium.

Belgium VAT registration

If you are a business operating in Belgium, you need VAT registration in Belgium. VAT in Belgium is called Belasting over de toegevoegde waarde (BTW) / Taxe sur la valeur ajoutée (TVA).

When do you have to register for VAT?

Belgium VAT registration may need to run business in Belgium. Businesses that supply goods or services in Belgium are generally required to register for VAT. If their annual turnover exceeds €25,000. This option is only applicable to foreign EU businesses with more than €10,000 of recoverable VAT per calendar year. However, even if your turnover is below this threshold. You may choose to voluntarily register for VAT. There is no VAT registration threshold in Belgium.  

What documents are required?

You will need to provide certain information, such as your business name, address, tax identification number, and details about your business activities.

  1. An original certificate of incorporation or registration in the business register or similar from your country of residence.
  2. The company’s articles of association.
  3. A VAT certificate that shows you are registered for VAT in your country of residence.
  4. Business owner Proof of ID (Passport, National ID or Driving licence).
  5. Proof of Address

It is important to note that there may be additional requirements and obligations associated with VAT registration in Belgium, depending on your specific business activities and circumstances. Therefore, it is recommended to consult with a tax professional or the Belgian tax authorities to ensure compliance with all relevant regulations.

Submit your application

The business can register for VAT online through the Belgian tax authorities’ website. You will need to complete an application form and provide the required information. You will also need to provide certain supporting documents. It is company registration certificate and proof of identity for the person submitting the application.

Submit VAT returns

As a registered VAT payer in Belgium. You will require to submit periodic VAT returns to the tax authorities. Usually on a quarterly basis. These returns report the amount of VAT you have charged on sales and the amount of VAT you have paid on purchases.

Belgium Pay VAT

VAT payment collect to the Belgian tax authorities by the due date indicated on your VAT return. If you have deferred or postponed the payment of import VAT. You must also pay this by the specified due date.

VAT Refund

You can claim a credit for the VAT you have paid on your business purchases, which is known as input VAT. This can be offset against the VAT you have charged on your sales, resulting in a net amount of VAT due to the tax authorities.

Keep proper records

You must keep proper records of all transactions that are subject to VAT, including sales and purchases. This includes invoices, receipts, and other relevant documents.

 

Choose a VAT Fiscal representative in Belgium

If your business is based outside of EU and you are required to register for VAT purposes in Belgium. You will need to appoint a fiscal representative who is based in Belgium and authorized to act on your behalf.

The role of a fiscal representative is to ensure compliance with Belgian VAT regulations, act as a point of contact with the Belgian tax authorities. You will handle certain administrative tasks, such as filing VAT returns and paying VAT on your behalf.

It is important to note that there may be additional requirements and obligations associated with appointing a fiscal representative in Belgium. It is depending on your specific business activities and circumstances. Therefore, it is recommended to consult with a tax professional or the Belgian tax authorities to ensure compliance with all relevant regulations.

It is important to note that there may be additional VAT obligations and requirements in Belgium. It is depending on your specific business activities and circumstances. Therefore, it is recommended to consult with a tax professional or the Belgian tax authorities to ensure compliance with all relevant regulations.