VAT Registration in Belgium

VAT registration in Belgium is a mandatory step for every company conducting economic activities in the country. As part of the company registration in Belgium process, your VAT number is typically activated simultaneously with your CBE registration — making it one of the final steps in forming your business. LawSupport handles the complete VAT activation process, including registration with the SPF Finances and setup of your Intervat filing account.

Belgian VAT Rates

Belgium applies three VAT rates plus a zero rate for specific transactions:

Rate	Percentage	Applies To
Standard rate	21%	Most goods and services (default rate)
Reduced rate	12%	Social housing construction, restaurant meals (food only, excl. drinks), certain agricultural inputs
Reduced rate	6%	Essential goods: food, water, pharmaceuticals, books, newspapers, public transport, housing renovation (conditions apply)
Zero rate	0%	Intra-community supplies, exports outside the EU, international transport
Exempt	—	Financial services, insurance, medical services, education, immovable property rental (by default)

Who Must Register for VAT?

VAT registration is mandatory for:

All Belgian-registered companies (BV/SRL, NV/SA, etc.) conducting economic activities
Self-employed professionals (eenmanszaak/entreprise individuelle)
Foreign companies with a fixed establishment in Belgium
Foreign companies supplying goods or services in Belgium (may register directly or via fiscal representative)

There is no VAT registration threshold in Belgium — unlike some EU countries, ALL businesses must register regardless of turnover. However, small enterprises under €25,000 annual turnover can opt for the VAT exemption scheme.

VAT Number Format

A Belgian VAT number follows this format:

BE 0XXX.XXX.XXX

The VAT number is simply the country prefix "BE" followed by your 10-digit enterprise number from the Crossroads Bank for Enterprises (KBO/BCE). This means your company registration number and VAT number are essentially the same.

VAT Registration Process

For Newly Registered Belgian Companies

If you are registering a new BV/SRL or NV/SA, VAT activation happens as part of the incorporation process:

Company registration — notarial deed + CBE registration (enterprise number assigned)
VAT identification — the enterprise counter (ondernemingsloket/guichet d'entreprises) requests VAT activation with the SPF Finances
VAT number activation — the SPF Finances activates the VAT number, typically within 1–5 business days
Intervat access — you receive access to the electronic filing platform

For Foreign Companies (Without a Belgian Entity)

Foreign companies that conduct taxable activities in Belgium but do not have a Belgian legal entity have two options:

Direct VAT registration — available for EU companies; application filed directly with the local VAT office
Fiscal representative — required for most non-EU companies; the representative is jointly liable for VAT obligations

VAT Filing Obligations

Filing	Frequency	Deadline
VAT return (periodic)	Quarterly (default) or monthly (if turnover > €2.5M)	20th of the month following the period
Intra-community listing	Quarterly	20th of the month following the quarter
Annual client listing	Annual	31 March of the following year
European Sales Listing (ESL)	Quarterly or monthly	20th of the month following the period

All filings are submitted electronically through the Intervat platform managed by the SPF Finances. Paper filings are no longer accepted.

VAT Exemption Scheme (Small Enterprise)

Small businesses with annual turnover below €25,000 (excl. VAT) can opt for the VAT exemption scheme (vrijstellingsregeling/régime de franchise de la taxe). Under this scheme:

You do not charge VAT to customers
You cannot deduct input VAT on purchases
You must still register for VAT (but with exempt status)
You are exempt from periodic VAT return filing
Invoices must state "Small enterprise subject to the exemption scheme — VAT not applicable"

This scheme is most relevant for freelancers and small startups. Once you exceed the €25,000 threshold, you must switch to the normal VAT regime.

VAT Deduction & Refunds

Belgian VAT-registered companies can deduct input VAT on business-related purchases. Key rules:

Full deduction on goods and services used exclusively for taxable activities
Partial deduction (pro-rata) if the company has both taxable and exempt activities
No deduction on entertainment, gifts, tobacco, and alcohol (with specific exceptions)
VAT refund — if input VAT exceeds output VAT, the difference is refunded (typically within 3 months) or carried forward

For ongoing VAT compliance, our accounting services team manages your periodic returns, intra-community listings, and annual filings.

Sophie Mertens

Managing Partner — Company Formation & Corporate Structuring

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Frequently Asked Questions

What is the standard VAT rate in Belgium?+

The standard Belgian VAT rate is 21%. Reduced rates apply: 12% for social housing and restaurant meals, and 6% for essential goods (food, water, pharmaceuticals, books, public transport). Certain services like financial and medical services are VAT-exempt.

When must a company register for VAT in Belgium?+

Every company that carries out economic activities in Belgium must register for VAT before starting operations. There is no turnover threshold — VAT registration is mandatory for all businesses, including those just incorporated. Registration is done through the SPF Finances.

What is a Belgian VAT number format?+

A Belgian VAT number follows the format BE 0XXX.XXX.XXX — it is the country code 'BE' followed by the company's 10-digit enterprise number (CBE/KBO number). The VAT number is activated after company registration with the Crossroads Bank for Enterprises.

How often must VAT returns be filed in Belgium?+

Most companies file quarterly VAT returns. Companies with annual turnover exceeding €2,500,000 must file monthly returns. Returns are submitted electronically through the Intervat platform managed by the SPF Finances.

Can a foreign company register for Belgian VAT without a local entity?+

Yes. Foreign companies conducting taxable activities in Belgium can register for VAT directly (direct registration) or appoint a fiscal representative. EU companies can register directly; non-EU companies generally need an accredited fiscal representative.

What is the VAT flat-rate scheme in Belgium?+

Small enterprises with annual turnover below €25,000 (excl. VAT) can opt for the VAT exemption scheme (vrijstellingsregeling/régime de franchise). Under this scheme, you do not charge VAT to customers and cannot deduct input VAT. You must still register for VAT but are exempt from filing returns.

How long does VAT registration take?+

For companies registered through an enterprise counter (during CBE registration), VAT activation typically takes 1–5 business days. For foreign companies registering directly, the process can take 2–4 weeks depending on the completeness of documentation.

What is the Intervat platform?+

Intervat is the Belgian government's electronic platform for submitting VAT returns, intra-community listings, and annual client listings. All Belgian VAT-registered businesses must use Intervat for their filings. Access requires a Belgian eID or digital certificate.