This guide is for e-commerce companies that sell online via web-stores or at marketplaces to Belgium consumers.
Web: Belgium’s Tax Agency
VAT Standard rate
21%
VAT Reduced rate
12%
- Restaurant and catering services, excluding beverages
- Phytopharmaceutical products
- Inner tubes
- Certain combustible material
6%
- 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
Thresholds
€ 35,000 – distance sales threshold
Distance sales above this threshold require a VAT number in Belgium.
€ 0
- If a seller uses a local warehouse (for example Amazon FBA)
- If a seller sells excise goods, such as tobacco or alcohol
Deductible VAT
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