Belgium VAT profile
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Belgium VAT Profile
| Standard VAT Rate | 21% |
| Reduced VAT Rate | 0%, 6%, 12% |
| EU VAT Number | BE0999999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 25,000 Non Resident Non EU Businesses - No threshold IC Acquisitions - EUR 11,200 |
| Fiscal representative required for non EU companies | A fiscal representative is required for NON EU companies with the exception of some countries for example UK and Norway |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency: - Monthly: This is a standard filing frequency for VAT returns. - Quarterly: A business can request to submit quarterly VAT returns if the following conditions are met: a) Total amount of intra community supplies of goods is below €50,000 in the current or any of the previous four quarters; and b) Annual turnover is below €2,500,000. Filing and Payment Deadline: Monthly declarations: 20th of the month following the VAT return period. Quarterly declarations: 25th of the month following the VAT return period. |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 1,500,000 Dispatches: EUR 1,000,000 Filing Frequency: Monthly Filing Deadline: 20th day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: If a taxpayer files monthly VAT returns - Quarterly: If a taxpayer files quarterly VAT returns Exception: if intra community supplies of goods and the sales made in the context of triangular transactions exceeds EUR 50,000 during the quarter or at least one of the four previous calendar quarters, EC sales list must be filed monthly. Filing Deadline - Monthly filing: The 20th day of the monthly following the reference period. - Quarterly filing: The 25th day of the monthly following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Annual sales listing (ASL) is required to be submitted by taxpayers to list supplies made to customers registered for VAT in Belgium for which overall net value exceeded certain value. Filing Deadline 31st March following the reporting period. |
Latest VAT News Belgium
Latest tax technology news and blog posts
The modernisation of the Belgian VAT chain from May 2026
Effective 1st May 2026, Belgium officially enters the final phase of its “VAT Chain” modernisation, an administrative reform designed to digitalise tax management and improve compliance. This date marks the […]
Belgium – Parliament Adopts VAT Bill on various VAT changes
In February 2026, the Belgian Federal Parliament approved a comprehensive VAT reform bill (Bill No. 56/1205). This landmark legislation introduces significant shifts in compliance enforcement, asset monitoring, and […]
Belgium – VAT rate increases / decreases postponed till 1st March 2026
The Belgian government has officially postponed several planned VAT rates increases and decreases for the hospitality and leisure sectors until 1st March 2026. The changes, which include moving […]