Your professional business partner in Belgium

TIMEVAT assists foreign companies in all industries with registration, reporting and compliance in Belgium. We are your VAT experts and consultants towards the Belgian authorities.

Companies not established in Belgium providing ‘taxable supplies’ of goods or services in Belgium, may have to obtain a non-resident Belgium export VAT registration. The EU VAT Directive states, that foreign traders are legally obligated to register for Belgium export VAT.

They may also have to report taxable transactions and declare Belgium export VAT that must be charged. All businesses with any commercial activity in Belgium must therefore assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Belgium. Some of the most common examples are:

  • Importing goods into Belgium from outside the European Union
  • Buying and selling goods in Belgium (excluding domestic reverse charge)
  • Selling goods from Belgium which are delivered to customers outside of Belgium (business or private customers)
  • Acquiring goods in Belgium from another EU country (Intra-community acquisitions)
  • Holding inventory at Amazon or other in Belgium for sale, distribution or consignment
  • When total E-commerce sales of goods to consumers in EU, exceeds the threshold of EUR 10,000 companies are now eligible for signing up for (One-stop-shop) called the OSS scheme by SKAT.

If you already do business or plan to do business in Belgium, you should contact TIMEVAT immediately. We speak the language, have easy access to the Belgiam authorities and now the procedures. Please contact us for advise and assistance.

VAT Rates, Formats & Thresholds

VAT RatesVAT DesignationVAT Number FormatDistance Selling ThresholdIntrastat Threshold
21%(Standard)TVA – BTWBE1234567890€ 10,000 *)€ 1,500,000(Arrivals)
0%/6%/12%(Reduced)€ 1,000,000(Dispatches)

*) As of 1st of July 2021 companies are eligible to sign up for (One-stop-shop) the OSS scheme by SKAT when the total annual EU sales exceeds the threshold of € 10,000.

VAT return periods
Quarterly optional if turnover below € 2,500,000

Annual returns

EC Sales Lists frequency
Monthly, or quarterly if VAT returns are submitted quarterly and intra-community supply of goods in previous 4 quarters is less that € 50,000

EC purchase lists

Other reporting requirements
Annual VAT listing of the supplies to Belgian customers registered with VAT in Belgium.

Reverse charge
An extended reverse charge applies to most supplies of goods and services made by a non-established business to a customer registered for VAT in Belgium. Please contact us if you would like details of how the extended reverse charge applies in Belgium.

Fiscal repræsentation
A business established in a country outside the EU must appoint a tax representative to register for VAT in Belgium. The tax representative is jointly liable for VAT debts. Belgium ET 14.000 License for Import VAT Deferment