Non-EU businesses selling in Belgium must appoint a Belgian fiscal representative when registering for VAT. The representative is jointly and severally liable for unpaid VAT, interest and penalties, and must reside in Belgium.
A fiscal representative is a locally resident VAT agent responsible for managing timely and accurate VAT filings and payments. They are mandatory for all non-EU businesses required to register for Belgian VAT.
Representatives are jointly and severally liable for the VAT obligations of their clients. If they engage in negligent oversight or collusion in misreporting, they may be held responsible for any unpaid VAT, interest, or penalties
Unlike most countries, Belgium requires a government-held guarantee, not a company-held one. The guarantee or cash deposit serves as collateral to ensure VAT obligations are met. If they’re not, Belgium’s government can draw from this deposit to recover any underpayments or penalties. 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.
