Belgian VAT rates and VAT compliance

Belgium, like all European Union (EU) member countries, follows the EU VAT Directive on value added tax (VAT) compliance. However, it is free to set its own standard VAT rate, provided it remains above 15%.

Suppliers of goods or services that are VAT‑registered in Belgium must follow the country’s VAT regulations and fulfil their VAT obligations. This includes charging the appropriate amount of VAT and collecting the tax for onward payment to the Belgian tax authorities through VAT filings.

VAT in Belgium is known as Belasting over de toegevoegde waarde (BTW) or Taxe sur la valeur ajoutée (TVA).

There is no threshold for VAT registration — both domestic and foreign businesses registering in Belgium must do so as soon as they make a taxable supply. Non‑resident (non‑EU) businesses must appoint a fiscal representative and submit a bank guarantee or cash deposit to Belgium tax authorities. This guarantee is set at 10% of the company’s estimated annual VAT, with a minimum of €7,500 and a maximum of €1 million. The guarantee serves as collateral to ensure the company fulfils its VAT obligations. Belgium’s government can draw from this deposit to recover any underpayments or penalties.

EU-based businesses do not require a fiscal representative.

• For monthly VAT filings, payment is due by the 20th of the following month.
• For quarterly filings, payment is due by the 25th of the month after the quarter.
• Intrastat and EC listings must also be submitted by the 10th working day following the period end.

• Late filing: €100 per month that the return is late, up to a maximum of €500.
• Complete non-submission: Starts at €500, rising to €5,000.
• Late payment: 15% penalty plus approximately 0.8% interest per month.

In principle, companies not ordinarily resident in Belgium that wish to import goods must register for VAT in Belgium and pay import VAT at 21%, in addition to any applicable customs duties.

However, Belgium offers one of the most streamlined import VAT deferment schemes in the EU. Known as the ET 14000 license, this system allows businesses to defer payment of import VAT by accounting for it in their VAT return rather than at the time of importation — similar to the Dutch system.

Non-EU businesses must appoint a Belgian fiscal representative to use the import VAT deferment scheme. The representative acts as the importer of record and manages VAT filings on the business’s behalf.

However, VAT registration is still required. Appointment of a fiscal representative does not eliminate the need for the non-resident business to register for Belgian VAT.

Where goods or services are sold (dispatched) by a Belgian VAT-registered business to another VAT-registered entity in an EU member state, an EC Sales List (ESL) may be required. These reports enable Belgian and other EU tax authorities to cross-check intra-community transactions for consistency and tax compliance.

ESLs are required for both goods and services supplied cross-border within the EU.

The ESL includes:

• Customer names and VAT numbers
• Total value of the intra-community supplies
• Applicable transaction codes

A Belgian VAT-registered business making intra-community supplies of goods or services must file an ESL. The reporting frequency — monthly or quarterly — generally follows the company’s VAT return period.

However, if the total value of intra-community supplies exceeds €50,000 in any of the previous four calendar quarters, monthly ESL filing becomes mandatory.

There is no reporting threshold — all qualifying B2B intra-EU transactions must be reported.

Belgian ESLs can be submitted electronically via the Intervat platform.

ESLs must be filed by the 20th day of the month following the reporting period. If this falls on a weekend or public holiday, the deadline is extended to the next business day.

• Late submission may incur administrative fines up to €3,000.
• Omissions or incorrect information can lead to penalties of up to €1,350.
• For minor delays (1–2 months late): €25 per missing invoice, minimum €75, maximum €1,500.
• Repeated violations may result in escalated penalties or formal tax audits.

• Late submission may incur administrative fines up to €3,000.
• Omissions or incorrect information can lead to penalties of up to €1,350.
• For minor delays (1–2 months late): €25 per missing invoice, minimum €75, maximum €1,500.
• Repeated violations may result in escalated penalties or formal tax audits.

As part of the EU’s single market reforms in the mid-1990s, a reporting system known as Intrastat was introduced to track the movement of goods between EU countries. Intrastat filings record the value and volume of intra-community trade for VAT-registered businesses.

When Belgian VAT-registered companies, whether resident or non-resident, sell or transfer goods to or from another EU country, this intra-community trade must be recorded in the Intrastat declaration.

Intrastat filings list goods sent out of Belgium as “dispatches” and those brought into Belgium as “arrivals.” Intrastat does not apply to goods arriving from outside the EU (imports) or sent out of the EU (exports).

A nil declaration is required even if there are no intra-EU goods movements during the month.

All VAT-registered businesses must report the total value of any goods supplied to or acquired from other EU member states in their VAT return. However, once they exceed the Intrastat thresholds, they must submit supplementary declarations (SDs).

Current annual thresholds are:

If a business exceeds either threshold in a calendar year, Intrastat becomes mandatory from the following month and continues for the rest of that year plus the next year.

If annual trade exceeds €25 million, additional data must be included — such as mode of transport and Incoterms.

What information is included in a Belgian Intrastat filing?

Each intra-EU movement of goods must be declared with:

• Trade classification (CN8 commodity code)

• Value (transaction amount)

• Quantity and net mass (kg)

• Country of origin and destination

• Nature of the transaction

• Delivery terms (if applicable above €25 million)

• Mode of transport (if applicable above €25 million)

  
  

Corrections must be made for prior entries where the value error exceeds €25,000 or the weight variance is more than 20%.

When should Belgian Intrastats be filed?

Monthly Intrastat declarations must be filed by the 20th day of the month following the movements. If the deadline falls on a public holiday or Sunday, it shifts to the next working day (note: Saturdays are counted as working days).

Filing must be completed electronically using the OneGate portal managed by the National Bank of Belgium (NBB).

As of 2024, login to OneGate is only possible with a qualified electronic certificate or via CSAM — username/password logins are no longer accepted.

What are the penalties for Belgian Intrastat non-compliance?

Late, missing, or inaccurate Intrastat filings may trigger administrative fines from €100 up to €10,000. Repeat offences may double the penalty. Rare or serious cases can result in criminal sanctions or imprisonment.

• In rare and serious cases, criminal sanctions, including imprisonment

  
  

Belgium consignment call-off stock VAT

Non-Belgian companies without a permanent establishment (local company, staff, offices etc.) and holding stocks for resale may be required to VAT register in Belgium to record the arrival of the intra-community supply and onward sale. This includes VAT reporting and tax payments, if applicable.

Belgian VAT stock simplification

In the European Union, and under the EU VAT Directive, there are two possible regimes for managing VAT on stock. Belgium applies both models: call-off stock and consignment stock.

Belgian call-off stock

Where the goods are stored at a single customer’s warehouse under their control (even if legal title has not transferred), the foreign seller may avoid Belgian VAT registration by using the call-off stock simplification. This scheme was implemented following the EU “quick fixes” effective January 1, 2020.

Requirements include:

• The seller does not have a Belgian VAT number

• A valid consignment agreement exists

• The goods are held under a sale-or-return arrangement

• The customer keeps stock records on behalf of the seller

• The customer issues a goods transfer note at the time of supply

  
  

Under this scheme, the buyer accounts for:

1. An intra-community acquisition when goods arrive
2. A reverse-charge domestic supply when ownership transfers

Note: The administrative burden falls on the buyer to ensure all conditions are met.

Belgian consignment stock

If the seller maintains control of the goods or sells to multiple customers in Belgium, they must register for VAT in Belgium.

In this case, the seller must report:

• An intra-community arrival of goods into Belgium

• A domestic sale to the Belgian buyer

  
  

If the buyer is VAT registered, the supply may be VAT exempt under local rules, but registration is still required.

Additionally, goods arriving from outside the EU are treated as imports. This creates a separate VAT registration obligation, regardless of stock control structure.