Who Needs to Register?

You must register for VAT in Belgium if:

• You are established in Belgium and make taxable supplies.
• You are not established in Belgium but supply goods or services there (e.g. e-commerce, installation services).
• You import goods into Belgium from outside the EU. 

Note: Non-EU businesses must appoint a fiscal representative in Belgium.
 

Thresholds for Registration

• Belgian businesses: No threshold—registration is required from the first euro of taxable turnover.
• Foreign businesses: Must register before making any taxable supply.

• Distance selling: The EU-wide threshold is €10,000. Once exceeded, VAT must be charged in the consumer’s country.

   

Fiscal Representation Guarantee 

The €7,500 deposit is only required for non-EU companies.

• UK companies are currently exempt, following EU-UK trade agreement.
• EU companies can apply for a Direct VAT number without needing a fiscal representative.

This amount is not a service fee and is not invoiced. It is held in a third-party account as a guarantee against fiscal liability. It will be refunded after the limitation period ends (15 April of the 4th year after representation ends), provided no claims are made by the tax authorities.

The deposit must be paid in advance before VAT registration can proceed. Your administrator will provide you with the payment details and reference in order to complete this.

Timeframes :

• The VAT registration timeframe is approximately 2 months in Belgium
• The VAT filings are completed on a monthly basis

Required Documents for VAT Registration

To register for VAT in Belgium, you’ll need:

• Colour copy of director's passport
• Two documents showing the director’s name and address
• Certificate of incorporation
• Articles of association
• Any existing VAT certificates
• 3–4 invoices to Belgian clients (if available)

Additional Requirements for Overseas Sellers

Depending on your situation, additional documents may be required:

Non-EU Companies

• 3–4 sales invoices to Belgian clients (if available)
• Customer identification + company information (we complete this)
• 5 Powers of Attorney (POAs) – returned by partners after CID is submitted

Takeover Without Fiscal Representative

• Belgian VAT certificate
• Copy of last filings
• Customer identification + company information (we complete this)
• 5 POAs – returned by partners after CID is submitted

Takeover With Fiscal Representative

• Belgian VAT certificate
• Copy of last filings
• Customer identification + company information (we complete this)
• 5 POAs – returned by partners after CID is submitted
• Request refund of previous bank guarantee/cash deposit and set up new one with our agent

VAT Rates in Belgium

Belgium applies several VAT rates depending on the type of goods or services:

Note: VAT exemptions may apply to specific sectors such as education, healthcare, and financial services, depending on the nature of the activity and the status of the provider 1.

Penalties for Non-Compliance

• Failure to register: €500
• Late registration: €100/month (up to €500)

How to Submit a VAT Refund Application in Belgium

To submit a VAT refund application in Belgium, the process varies depending on whether you're a Belgian business, an EU-based company, or a non-EU entity. This guide outlines the steps and requirements for each case.

General Eligibility

To qualify for a VAT refund:

• You must be a VAT-registered business.
• Expenses must be business-related (not personal).
• VAT refunds are not automatic—you must explicitly request them.  A maximum of 5 Applications related to expenses are permitted in one calendar year.
• Applications can be covering several months or an entire year.
• Refunds are only granted if the minimum threshold is met:
  • €400 minimum refund for quarterly applications.
  • €50 minimum for annual or end-of-year applications.
• Applications covering several months:
  
  Refund periods must not overlap.  For example, you cannot submit one application covering 1st January to 31st March and another for the period, 1st March to 31st May.   The application for a VAT refund can cover a period of less than 3 months, when that period is the balance of a calendar year, i.e. November to December. 
  
  For example, if you have already made two applications for a period of 5 months each, you can make an application for 2 months. 

• Applications covering a calendar year, in full:

  You can submit an application covering the whole refund year after the end of the year.  The application can only include VAT amounts that are not included in previously submitted refund application.  
  
  Minimum amounts, or thresholds are listed above.  
  
  If you application is for a period between 3 and 11 months, the minimum amount is €400.00 If your application  is for a period of one calendar year or the balance of one calendar year the minimum amount is €50.00.  If the refundable balance is less than €50.00 after processing of the application, there will be no refund.

EU-Based Companies (Not Registered in Belgium)

If you're based in another EU country:

• Submit the refund request via the VAT portal of your own Member State.
• Your country will forward the application to Belgian authorities.

Include the following documents:

• Detailed invoices (no summaries).
• Import documents (if applicable).
• Power of attorney (if submitted by a representative).
• Description of your business activity and purpose of the expenses.

Deadline: 30 September of the year following the calendar year of the expenses.

Non-EU Companies

If you're based outside the EU:

• Apply directly via the Belgian e-portal.
• Submit the same documentation as EU companies.
• You may need to appoint a Belgian fiscal representative.

Processing Time

• The Belgian Authorities typically make a decision on processing of the application within 4 months of submission.  The outcome will be communicated to the tax payer via email.  
• If additional information is requested, processing times may extend to 6–8 months.
• Refunds are issued within 10 working days after approval.
   

Helpful Links

• Belgium VAT Rules – European Commission
• VAT for Businesses – European Commission