see also :
INTRASTAT in Belgium
VAT rates in Belgium

GENERIC INFORMATION

Belgium is a former European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=48/1561932000

VAT local name :
Belasting over de toegevoegde waarde (BTW)
Taxe sur la valeur ajoutée (TVA)

VAT number format in Belgium :
BE#012.345.678 (# = 0 /1)

Date of introduction of VAT in Belgium :
1 January 1971

Local transposition of EU Directive :
The Code of Value Added Tax (VAT Code) and the decrees taken for its implementation.

https://finances.belgium.be/fr/entreprises/international/tva

Competent authority :
Belgian Ministry of Finance

(http://www.minfin.fgov.be)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
Legislation (VAT department)

https://finance.belgium.be/en/contact

http://www.fisconetplus.be/

regl.dr3-btw.tva@minfin.fed.be

HOW VAT IS APPLIED IN Belgium

VAT rates :

  • standard : 21%
  • intermediate  :  –
  • reduced under Article 98(2) and Annex III, including  Articles 104, 104a, 105, 112, 113, 115, 117, 120 and 122 of the VAT Directive :
    6%, 12%
  • Application of Article 37 and 109 to 122 of the VAT Directive :
    zero-rated; exempt; exempt with credit

Please note that we have a detailed application of VAT rates per goods and services in Belgium :
See our section https://becompliant.tax/vat-rates-belgium

INTRASTAT and EUROPEAN SALES LIST IN Belgium

Form and submission of ECSL in Belgium :

Form and submission of Intrastat in Belgium :

VAT COMPLIANCE IN Belgium

Form name(s) : electronic submission only via Intervat (see notice)
See calendar : https://finances.belgium.be/fr/entreprises/tva/calendrier

Monthly VAT returns :

Conditions to submit monthly returns in Belgium :
Default
Due date of monthly returns in Belgium :
20th of each following month
When to pay VAT under monthly return scheme in Belgium :
same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in Belgium :
Turnover (VAT exclusive) does not exceed EUR2.5 million (EUR250,000 for specific business sector) and quarterly intra-EU supplies under EUR50,000
Due date of quarterly returns in Belgium :
20th of each following quarter
When to pay VAT under quarterly return scheme in Belgium :
same as return, except December to be paid on the 24th of December (possibility to avoid)

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :

EUR 35,000 EUR 11,200 (acq. exempted pers.)

VAT and INTRASTAT compliance in Belgium

request a quotation

VAT in Austria (non residents)
VAT in Belgium (non residents)
VAT in Bulgaria (non residents)
VAT in Cyprus (non residents)
VAT in Czechia (non residents)
VAT in Croatia (non residents)
VAT in Denmark (non residents)
VAT in Estonia (non residents)
VAT in Finland (non residents)
VAT in France (non residents)
VAT in Germany (non residents)
VAT in Greece (non residents)
VAT in Hungary (non residents)
VAT in Ireland (non residents)
VAT in Italy (non residents)
VAT in Latvia (non residents)
VAT in Lithuania (non residents)
VAT in Luxembourg (non residents)
VAT in Malta (non residents)
VAT in Netherlands (non residents)
VAT in Poland (non residents)
VAT in Portugal (non residents)
VAT in Romania (non residents)
VAT in Slovakia (non residents)
VAT in Slovenia (non residents)
VAT in Spain (non residents)
VAT in Sweden (non residents)
VAT in United Kingdom (non residents)