VAT in Belgium – get registered and file correctly

If you are selling to or trading with Belgium, you must deal with Belgian VAT (known as *TVA* in French and *BTW* in Flemish). As a general rule, foreign companies without a permanent establishment in Belgium must register for VAT as soon as they carry out a VAT-liable transaction in the country; there is no turnover threshold. The standard rate is 21%, and VAT is typically reported to the Belgian authorities on a monthly basis.

Do you need to register for VAT in Belgium?

Under the EU VAT Directive, foreign companies are required to register for VAT in a number of situations. Registration ensures that you can correctly charge, report, and remit Belgian VAT. It is important to assess this obligation before commencing operations to avoid fines and retrospective assessments. The most common circumstances triggering a registration requirement are:

• Import of goods into Belgium from countries outside the EU.
• Purchase and sale of goods within Belgium.
• Sale of goods from Belgium to customers in other countries (both B2B and B2C).
• Intra-Community acquisitions—that is, purchases of goods in Belgium from other EU countries.
• Warehousing in Belgium—for example, with Amazon—for sale, distribution, or consignment.
• Events in Belgium where participants pay an admission fee.

If you are unsure whether your specific activity triggers a registration requirement, please contact us before you begin. We are familiar with the Belgian procedures and have access to the local authorities.

VAT in Belgium – rates and key figures

Conditions	Detail
Standard rate	21 %
Reduced rates	12 % og 6 %
Zero rate (0%)	Including, among other things, intra-EU supplies of goods and exports outside the EU.
Registration threshold	None for foreign companies without a permanent establishment (EUR 25,000 for Belgian companies)
Distance selling threshold (OSS)	€10,000 in total EU distance sales per calendar year
VAT number format	BE + 10 digits (e.g. BE0123456789)
Reporting period	Monthly. Quarterly option available for turnover below EUR 2,500,000 (excluding VAT).
Deadline for filing a return	The 20th of the month following the end of the period (via Intervat)
Fiscal representative	Required for companies established outside the EU

The standard rate of 21% applies to most goods and services. The reduced rate of 12% applies to, among other things, social housing and restaurant services (excluding beverages), while the 6% rate covers basic foodstuffs, books, medicines, and the renovation of private homes older than ten years, provided the conditions are met.

E-commerce and webshop for Belgium

If you sell to Belgian consumers via an online shop, your obligations depend on where your goods are located. In the case of pure distance selling from a warehouse in another EU country, you can use OSS – One Stop Shop, when your total cross-border distance sales to consumers in the EU exceed EUR 10,000 (excluding VAT) per calendar year. You then account for Belgian VAT via a single consolidated EU return instead of registering in each country.

If, on the other hand, you hold stock in Belgium—for example, via an Amazon Fulfillment Center or other local storage—OSS alone is not sufficient. In that case, you need a proper Belgian VAT registration. Read more about Amazon and online marketplaces and about Danish e-commerce to the EU.

B2B trade and reverse charge

In B2B transactions, the reverse charge mechanism applies to the majority of goods and services supplied by a business without a fixed establishment to VAT-registered customers in Belgium. This means that the Belgian buyer accounts for the VAT themselves, which can often reduce the need for local registration. However, if you sell to private individuals or maintain stock in the country, the situation differs, and a specific assessment is required.

Please also note that, effective January 1, 2026, Belgium has introduced mandatory structured electronic invoicing for virtually all domestic B2B transactions between Belgian VAT-registered businesses. If you are registered in Belgium, this may affect how your invoices must be issued and received.

VAT refund in Belgium

If your company has incurred VAT-bearing expenses in Belgium, you can often reclaim the VAT paid, even if you are not VAT-registered there. Refunds are typically available for trade fair and conference expenses, hotel accommodation and meals in connection with the supply of goods and services in Belgium, advertising, and purchases of goods and services. However, deductions for fuel and car rentals for passenger vehicles are limited, and restaurant expenses are generally not eligible for a refund. We help you assess what can be reclaimed and assist with the actual process. VAT refund.

How TIMEVAT helps you in Belgium

TIMEVAT is a specialist firm focused on finance and exports, with many years of experience handling VAT across Europe. We speak the language, know the local procedures, and have direct access to the Belgian authorities, saving you the need to communicate in French, Flemish, or German. We act as your extended arm to the authorities and look after your business as if it were our own.

• Registration: We assess your registration obligations and handle the entire Belgian VAT registration process, including the appointment of a fiscal representative if you are established outside the EU.
• Filing and Compliance: We handle your ongoing VAT returns via Intervat, EU sales lists, and other reporting requirements, ensuring compliance with deadlines and formats.
• VAT Refund: We identify expenses eligible for a refund and reclaim the Belgian VAT paid on your behalf.

Frequently asked questions about VAT in Belgium