Fiscal representative in Belgium
Non-EU businesses selling in Belgium will need to appoint a fiscal representative alongside completing VAT registration and returns. The fiscal representative is jointly and severally liable for any unpaid VAT, interest or penalties. Belgium fiscal representatives must be resident in the country.
Unlike most countries, Belgium has different guarantee requirements. Rather than businesses holding a bank guarantee with their fiscal representative, the Belgian tax office requires the bank guarantee to be made directly with the government.
For companies importing into Belgium for onward supplies into the rest of the EU, they may consider a ‘global fiscal representative, with reduced compliance requirements
Get fiscal representative in Belgium
Avalara offers a global Fiscal Representative service as part of its international VAT and GST registration and returns service. It helps thousands of businesses of all sizes accurately and easily manage their tax compliance obligations on a fully-automated service.
What is a fiscal representative?
A fiscal representative is a local VAT agent that is responsible for the timely and accurate management of your tax reporting and payments. They are required of all non-EU businesses that are obliged to register for an EU VAT number.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients. In most cases, they are held jointly and severally liable for their client’s VAT. In the case of negligent supervision or collusion on misreporting of VAT, the fiscal representative will be held liable for any missing VAT. As a result, there is often a requirement for a cash deposit or bank guarantee with the representative.
Need help with your Belgian VAT compliance?
Researching Belgian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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