Belgian VAT

Belgium introduced value added tax (VAT) in January 1971. The main rules are outlined in the Belgian VAT Code, supported by Royal and Ministerial Decrees, and further clarified through circulars and rulings issued by the Ministry of Finance.

These rules are based on the European Union VAT Directives and cover VAT registration, compliance, returns, Intrastat, and other filings.

Like all EU countries, Belgium requires non-resident businesses to register for VAT in certain situations. This applies to foreign companies — not local branches or subsidiaries.

You may need to register for VAT in Belgium if you:

• Import goods into Belgium. (Registration can sometimes be avoided if the goods are immediately sent to another country or the customer is already VAT registered in Belgium.)

• Buy and sell goods in Belgium to private individuals or non-VAT-registered businesses

• Store goods in Belgium before resale. (If selling to a VAT-registered Belgian customer, reverse charge may apply.)

• Hold events, exhibitions, or training in Belgium

• Receive services in Belgium and are not otherwise VAT registered (reverse charge applies)

• Self-supply goods (e.g., transfer of own goods between EU countries)