Belgian VAT registration

What are the Belgian VAT registration thresholds?

Resident businesses selling business-to-business (B2B) and business-to-customer (B2C) goods or services are required to register for VAT in Belgium when their annual turnover exceeds €25,000. Below this threshold, small businesses may be eligible for a VAT exemption scheme.

There is no VAT registration threshold for foreign (non-EU or EU) businesses operating in Belgium. They must register for Belgian VAT as soon as they make a taxable sale or carry out any economic activity in the country.

Ecommerce businesses based in other EU countries making cross-border sales into Belgium (distance selling) must register for VAT if their total EU-wide sales exceed €10,000 per year, unless they opt for the One-Stop Shop (OSS) scheme.

What information is required to get a VAT registration number in Belgium?

Businesses must provide the following information to the Belgian tax authorities:

Certificate of incorporation from the business’s home country
Articles of association
VAT certificate from the business’s home country
Proof of business activity in Belgium
Details of fiscal representative, if applicable (required for some non-EU businesses)
Name of company director and proof of ID

Where are Belgian VAT registrations submitted?

Belgian businesses must register for VAT through the Federal Public Service Finance (FPS Finance) — via the local tax office or online via the MyMinfin portal.

Non-resident businesses making taxable sales in Belgium must register through the foreign trader unit of FPS Finance. Applications can be submitted online or via a fiscal representative if required.

It can take up to eight weeks for submissions to be processed.

Belgian VAT number

Once a VAT registration has been approved, a unique Belgian VAT number is allocated to the business. All EU member states have a fixed format for their VAT numbers.