Belgium VAT Guide

Overview

Tax Details

• Tax name: VAT (Value Added Tax) / BTW (Belasting over de Toegevoegde Waarde) / TVA (Taxe sur la Valeur Ajoutée)

• Tax authority: Federal Public Service Finance (FPS Finance)

• Filing frequency: Monthly/Quarterly

Registration Requirements

Required Documents

• Up-to-date Certificate of Incorporation - scanned original

• VAT Certificate - scanned original

• Legal representative ID - copy

• Business Licence (in the case of individuals)

• Proof of activity (shipping contract, inventory screenshot, proof of owning stock/purchase invoice, FBA screenshot, etc.)

Registration Thresholds and Timeline

• Expected timeline: 2-12 weeks

• Local Belgian companies: €25,000 annual turnover threshold

• Foreign companies: No threshold (immediate registration required for taxable activities in Belgium)

Exception: EU businesses making B2C distance sales have an EU-wide threshold of EUR 10,000

Important Registration Notes

• Companies who register must have taxable activities

• EU companies can register directly

• Late registration penalty: €250 + 10% of VAT due (max €500)

Transfer of Service

Required Documents

• Belgian VAT certificate letter - scanned copy

Timeline and Credentials

• Expected timeline: 1-3 weeks

• Online credentials needed: MyMinfin portal access / INTERVAT

Special Considerations

Fiscal Representation

• Non-EU companies: Appointing a fiscal representative is mandatory

• Deposit payment required: 10% of the estimated VAT liability over 12 months with the minimum being EUR 7,500

• EU companies: Can register directly

Filing Information

Deadlines

• Monthly filers: 20th of the following month

• Quarterly filers: 25th of the following month (changed from 2025)

• Payment deadline: Same as filing deadline (payment shall be deposited at the tax authority's bank account by this date)

Late Filing and Payment Penalties

• Late filing: €100 per month delay (max €500)

• Late payment: 5-15% penalty depending on circumstances

• Interest: 0.8% per month for overdue payments

• Substitute returns: Imposed if no filing within 3 months (minimum €2,100 VAT due)

Accepted Payment Methods

• Bank transfer to dedicated VAT accounts

VAT Rates

• 21% - standard rate

• 6% and 12% - reduced rates

Additional Requirements

Intrastat Reporting

• Thresholds: €1,000,000 for dispatches, €1,500,000 for arrivals

• Detailed reporting thresholds: €25,000,000 for both dispatches and arrivals

• Filing deadline: 20th of following month

Fiscal Representation

• Required for non-EU companies

VAT Refunds

If you submit your VAT returns monthly or quarterly, your VAT refund amount will be refunded to you four times a year, provided that all of the following conditions are met:

• You have explicitly requested a refund of your input VAT by ticking the appropriate box in your VAT return

• The balance of your input VAT has reached the required minimum threshold

• You submitted your VAT return on time

• You have provided your bank account number

Useful Resources

Official Links

• Belgium Authority website: Federal Public Service Finance

• MyMinfin portal: MyMinfin Access

Relevant Legislation

• Belgian VAT Code (Law of 3 July 1969)