Belgian VAT Guide

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Belgian VAT Guide

The Belgian rules, enshrined in the Belgian VAT Code, were put into effect by a law of July 3, 1969. As a general rule, a foreign business must be registered for VAT in Belgium if it carries out operations in Belgium that are subject to the Belgian VAT Code. Taxed in Belgium. This also entitles you to a deduction. However, there are many exceptions to this obligation in the context of certain transactions outside the community.

Belgian VAT Guidelines for EU Member States in Europe 2022

Whether you are a European or non-European company, opening certain activities in Belgium may mean that you need to register for VAT. Work with your accountant or tax advisor to prepare your Belgian VAT, Intrastat and ESL returns with confidence. If you are doing business with a Belgian company, you can claim a VAT refund.

You can learn more about Belgium VAT in this Belgian VAT guide. This works in tandem with the harmonized EU framework, as explained in our Guide to VAT Liabilities in the European Community. Here are the VAT rates for Belgium:

  • Standard VAT rate: 21%
  • Reduced tax rate (1): 12%
  • Reduced tax rate (2): 6%
  • Super reduced tax rate: 12%
  • Parking fee with VAT: 12%
  • Zero consumption tax.

Some transactions in Europe may require VAT registration and a VAT return in Belgium.

  • E-commerce/mail order in Belgium
  • Buying and reselling goods in Belgium
  • Delivery with assembly in Belgium
  • Belgian logistics and warehouse platform
  • Belgian construction site
  • Car rental and passenger transport in Belgium
  • Sale of tickets for exhibitions and conferences in Belgium
  • Active holidays on yachts in Belgium.

When do e-sellers need to register a Belgian VAT number?

In Belgium, as in other European Union countries, e-sellers must be registered for VAT exceeded the general threshold for intra-community distance sales of €10,000 and did not choose to pay VAT in Belgium through the one-stop shop, or if they store goods in Belgium and have to report stock deals.

What are the VAT obligations for Belgian Internet merchants?

In addition to registering for VAT, e-traders must:

  • Apply VAT rates set in Belgium: standard rate (21%), reduced rates 1 and 2 (12% and 6%).
  • Announce inventory transfers between storage platforms on the marketplace and supply transactions for that inventory.
  • Submit regular returns (VAT, Intrastat, ESL) to ensure compliance with VAT requirements in Belgium.

Businesses with a Belgian VAT number must complete and submit a Belgian VAT return detailing all taxable income (sales) and expenses (expenses). Periods can be monthly, quarterly depending on thresholds, or for specific services.

Failure to comply with the deadlines set by the Belgian authorities regarding deposits and VAT payments will result in penalties. For this reason, foreign companies are advised to use the services of an agent or tax representative.

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