How to be VAT compliant
and avoid penalties in Belgium?
VAT registration in Belgium may be an obligation for your company if you decide to sell goods or services to Belgian clients. All cross-border transactions do not require a VAT registration in Belgium.
Many operations are indeed zero rated such as Intra Community deliveries of goods and most of B2B Services. Some other business transactions however require a VAT registration in Belgium such as sales made through Internet to private individuals.
Few companies are aware of these rules and most of them are then not VAT compliant in their own countries or in the countries of destination.
RM Boulanger is the independent VAT service provider able to help your company with fiscal representation in Belgium. RM Boulanger is no branch of any law firm or general accounting company providing VAT services among many others.
Having a VAT registration in Belgium is also mandatory if your company intends to import, stock and export goods from Belgium to EU and non-EU countries.
Having a VAT registration in Belgium however requires to respect strict obligations such as the filing of quarterly or monthly VAT returns depending on your annual turnover as well as the submission of Intra EC Sales list.
Because European cross border VAT is a real complicated and ever-changing matter, RM Boulanger decided to focus on VAT and Fiscal representation in Belgium but also in all 27 EU Member States + UK, Switzerland & Norway.
Do you need a VAT number in Belgium?
You have the obligation to register for VAT in Belgium if your company performs the following transactions:
- You ship goods from a Belgian warehouse to companies based within the EU (Intra-EU supplies)
- You ship goods from a Belgian warehouse to clients based outside the EU (exports)
- You sell goods through the Internet to private consumers (B to C distance selling)
- Your company performs services on the Belgium territory for private clients
If your company has one the business operations listed here above, then there is no doubt you need a VAT registration number in Belgium.
VAT rates applicable in Belgium
1. Standard VAT rate
The standard VAT rate in Belgium is 21%.
2. Reduced VAT rate
The reduced VAT rate in Belgium is 6% and applies on (list is not exhaustive) :
- Supply of food and beverage,
- Hotel accommodation,
- Passenger transports,
- Books and magazines.
3. Intermediary VAT rate
The intermediary VAT rate in Belgium is 12% and applies on (list is not exhaustive)
- Catering services.
VAT registration process
The VAT registration process in Belgium usually takes a couple of weeks once the requested documents are collected by RMB. It is then highly recommended to anticipate your VAT registration in Belgium if you have business opportunities in this country. RMB’s experts will guide you through the Belgian VAT regulations and explain what need to be specifically mentioned on your sales invoices.