This guide is for e-commerce companies that sell online via web stores or at marketplaces to Belgium consumers.
VAT Standard rate
The standard VAT rate in Belgium in 2023 is 21%.
VAT Reduced rate
- Restaurant and catering services, excluding beverages;
- Phytopharmaceutical products;
- Inner tubes;
- Certain combustible material .
- Works on immovable property (limited in time and with strict conditions);
- Basic necessities, such as food and pharmaceuticals ;
- Some printed materials;
- Distribution of water through pipelines;
- Transport services of persons;
- Hotels and camping;
- Admission to cultural, sporting, and entertainment venues.
See the summary of the EU VAT rates.
From the 1st of July 2021, the distance selling thresholds were withdrawn and replaced by a unified threshold of €10,000 for all EU members.
In other words, VAT should be charged at the VAT rate of the customer’s country of residence by companies whose annual taxable cross-border turnover is over €10,000.
If goods or services were used to make taxable supplies in Belgium, VAT in input invoices might be credited. Examples include:
- VAT paid at custom clearance with your EORI number;
- VAT paid to Belgium suppliers.
When a company has the obligation to register, the owners will be required to complete and submit a VAT registration form by post, along with supporting documentation:
- Certificate of incorporation;
- Trade register extract;
- VAT certificate;
- An explanation of the economic activities of the company in Belgium;
- If the company is appointing a local tax agent or Fiscal Representative, then a Letter of Authority or Power of Attorney.
The Intra-community VAT number should be received under separate application. The company should also issue a bank guarantee.
Non-EU businesses must appoint a Belgian fiscal representative when registering for VAT purposes in Belgium.
Records about performed transactions must be kept in order to check the correctness of tax returns and payments. The retention period for the records is 10 years.
VAT payment date
The VAT due must be paid before the 20th day of the month following the period.
Filing VAT returns
VAT returns in Belgium are due by the 20th of the month following the reporting period. The standard reporting period is a month. Quarterly returns are permitted if the following conditions are met:
- Total amount of EU-supplies of goods below €50,000 in the current or any of the previous four quarters;
- Annual turnover below €2,500,000. This threshold is reduced to €250,000 for companies trading with energy products, land vehicles, mobile phones, computers and their accessories and IT components.