Unlocking Belgium： Navigating VAT Regulations for Business Expansion

Interested in expanding your business to Belgium,

Or not sure whether you need to apply?

Related Article

TBA Global is uniquely positioned to support your business.?

Find out more in this article!

Do I need a Belgian VAT number?

If you intend to store inventory in a Belgian warehouse, you’ll need to apply for Belgian VAT.? This requirement applies regardless of whether you’re using your own warehouse, or a third-party arrangement such as Amazon FBA.??

You’ll also need a valid Belgian VAT number to use Amazon.com.be.

What are Belgium’s VAT policies?

VAT is referred to locally as Belasting over de Toegevoegde Waarde (BTW) in Dutch, and Taxe sur la Valeur Ajoutée (TVA) in French.

The standard rate of VAT is 21%, with reduced rates of 12% and 6% for certain categories of goods and services.

Belgian VAT numbers follows the standard EU VAT/GST format with the country-code prefix: BE + 10 digits (e.g. BE1234567891)

Basic requirements

You’ll be required to supply some documents to support your VAT application.

If you’re based outside the EU, you’ll also need to appoint us as your fiscal representative to facilitate the application, as it is not possible to apply without one.

In the case that a fiscal representative is required to facilitate your application, the tax authority may also require a deposit.? This will be indicated to you at the point of application and will be refunded after?the Belgium’s VAT?is?deregistered.?

What happens next?

• We’ll help prepare and submit your application, ensuring greater chances of success in obtaining a Belgian VAT number.?
• Once you’re received your VAT number, you’ll need to start filing timely returns according to the requirements specified by the Belgian Tax Authority. ?
• Periodic returns must be filed either monthly or quarterly, based on your turnover, and are always due on the 20th of the month following the reporting period. ?Payment must be made by the same day.

For example, if you are filing monthly for January, the filing and payment are both due on the 20th February.?

FAQ

1. If my sales volume in Belgium is low, do I need to apply for Belgian VAT?If you’re shipping sales to Belgian customers from other EU Member States, you do not necessarily need a Belgian VAT number.?? The main reason you would need to apply for VAT is if you plan to store inventory in Belgian.??
2. I have an Amazon.com.be account, but it was automatically opened when I opened my other Amazon Europe accounts.? Do I still need to apply for Belgian VAT?You will only need to apply for Belgian VAT if you plan to use Amazon FBA in Belgium.? Amazon.com.be may automatically close your seller account.?

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Why apply with TBA?

Once you have obtained your VAT number, you will be obligated to file according to the frequency set by the Belgian Tax Authority.?

Non-compliance with your obligations (including filing and payments) can lead to additional financial penalties, and also the risk of automatic deregistration.

TBA Global has an established presence in Belgium, meaning that we can help you both navigate the complexities of applying for a Belgian VAT number, and fulfil the ongoing obligations that come with holding a VAT number.

The trading of certain goods such as electronics may also fall under Belgium’s Extended Producer Responsibility (EPR) regulations.?For further advice, contact us via email at [email protected] or WhatsApp.