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Belgium raises resident VAT registration threshold to €15,000


Belgium raises resident VAT registration threshold to €15,000

Belgium has become the latest country to propose an increase in the resident EU VAT registration threshold.  The follows encouragement from the European Commission to reduce the compliance paperwork and reporting requirements of small companies.

Belgium new VAT registration thresholds

The current Belgian VAT registration threshold of €5,580 will rise to €15,000 at a date in the early 2014 to be confirmed.  This follows Italy raising its VAT registration threshold in late 2013Luxembourg raised its VAT registration threshold too this year.

The registration thresholds were generally set by the EU VAT Directive.  Countries entering into the EU at the outset of the common market were permitted to retain their thresholds at the time if significantly different.  Afterwards, EU member states had to apply to the EC for derogation from the threshold if they wished to change the amount.

In most of the 28 member state companies or taxable persons can VAT register below these thresholds on a voluntary basis.

Non-resident traders have no VAT registration thresholds

Non-resident companies, providing taxable goods, do not have a VAT registration threshold, and must register their foreign company without prior to the first sale.  The exception is for e-commerce and distance selling where EU taxable persons face a distance selling EU VAT registration threshold that permits them to sell under their domestic VAT number initially.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.