Tax ID Number Belgium

Unlike countries with a single "tax ID," Belgium uses several identification numbers depending on whether you're an individual or a business, and whether you're a resident or non-resident. This guide explains each number, its format, and how to obtain it. For company registration, your enterprise number is assigned automatically during the incorporation process.

Belgian Identification Numbers — Overview

Number	For Whom	Format	Used For
National Register Number	Belgian residents	YY.MM.DD-XXX.XX	Tax filing, social security, healthcare, ID
BIS Number	Non-residents with Belgian obligations	YY.MM.DD-XXX.XX	Tax filing, social security (non-resident)
Enterprise Number (KBO/BCE)	All Belgian businesses	0XXX.XXX.XXX	Company ID, CBE registration, tax returns
VAT Number	VAT-registered businesses	BE 0XXX.XXX.XXX	VAT returns, invoicing, intra-EU trade

National Register Number (Rijksregisternummer / Numéro National)

The National Register Number is Belgium's primary personal identification number. It is used for almost everything: tax filing, social security, healthcare, banking, employment, and government services.

Format

YY.MM.DD-XXX.XX

• YY.MM.DD — date of birth (year, month, day)
• XXX — sequential number (odd for males, even for females)
• XX — check digits

How to Obtain

You receive your National Register Number automatically when you register at your local commune:

• Belgian nationals — assigned at birth or immigration
• EU citizens — assigned when registering at the commune (within 3 months of arrival)
• Non-EU residents — assigned when registering with a D visa (within 8 days of arrival)
• Printed on your Belgian eID card or residence card (A card, E card, F card, etc.)

The number is needed for your income tax return (filed via Tax-on-web), social security registration, and bank account opening.

BIS Number (Bisnummer / Numéro BIS)

A BIS number is assigned to individuals who have Belgian tax or social security obligations but are not registered in the National Register — typically non-residents:

• Non-resident workers — employed by a Belgian company but living abroad (e.g., cross-border commuters from Netherlands, France, Germany, Luxembourg)
• Non-resident directors — managing a Belgian company from abroad
• Non-resident property owners — owning Belgian real estate
• Short-term workers — on work permit B or Limosa declaration

How to Obtain

• Applied for by the Belgian employer via ONSS/RSZ (Dimona system)
• Or by the individual through the SPF Finances for tax purposes
• Or via a notary when purchasing Belgian property

Enterprise Number (Ondernemingsnummer / Numéro d'Entreprise)

Every Belgian business, association, and public institution receives a unique enterprise number from the Crossroads Bank for Enterprises (KBO/BCE).

Format

0XXX.XXX.XXX

How to Obtain

The enterprise number is assigned during company registration:

• For BV/SRL and NV/SA — assigned after the notarial deed, via an enterprise counter (ondernemingsloket/guichet d'entreprises)
• For sole proprietors — assigned upon registration at an enterprise counter
• For branches of foreign companies — assigned upon CBE registration

The enterprise number is used for: annual accounts filing (NBB), corporate tax returns (Biztax), ONSS/RSZ social security declarations, and all official business correspondence.

VAT Number (BTW-nummer / Numéro TVA)

Format

BE 0XXX.XXX.XXX

The VAT number is simply "BE" + your enterprise number. It is activated during VAT registration with the SPF Finances. Used for: VAT returns (Intervat), invoicing, intra-community trade, and VAT verification via VIES.

Which Number Do You Need?

Your Situation	Number(s) Needed
Living and working in Belgium	National Register Number
Working in Belgium but living abroad	BIS Number
Registering a Belgian company	Enterprise Number + VAT Number
Opening a bank account	National Register Number (or BIS) + Enterprise Number
Filing personal income tax	National Register Number or BIS Number
Filing corporate tax return	Enterprise Number
Filing VAT returns	VAT Number (BE + enterprise number)

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