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Country flagBelgium (TVA / BTW)

Belgium being an EU member state falls under the EU VAT regime. Member states must adopt EU VAT Directives into their own legislation. 

 

Standard VAT Rate: 21%

Reduced VAT Rate: 6%, 12%

Registration Threshold Distance Selling: 35,000 €

EU VAT number format: BE0999999999

 

VAT Registration

A non-resident taxable person must register for VAT before he carries out taxable transactions in Belgium for which he is liable to pay VAT. In other cases, a VAT number may be granted based on annual input VAT of at least EUR 10.000.

 

VAT Compliance

Detail rules regulate reporting requirements of Belgian transactions for Value Added Tax purposes. These include: invoice requirements, timeliness for an invoice to be issued, invoice and credit notes corrections rules, foreign currency reporting requirements and exchange rate sources, correction of previously submitted returns and accounting records that must be maintained for VAT purposes. 

 

VAT Returns

The periodical VAT return covers in principle a period of one calendar month.
Taxpayers with annual turnover exceeding EUR 1.000.000 (VAT excluded) are obliged to submit monthly returns.

However, if the annual turnover does not exceed EUR 1,000,000 (VAT excluded) the taxpayer can opt for quarterly VAT returns (calendar quarter). The same option applies if the annual turnover is less than EUR 200.000 provided the taxpayer is active in the mineral oil sector as a supplier of mobile phones, computers and peripheral equipments, or as a supplier of land vehicles fitted with an engine.

The VAT return could only be filed on a quarterly basis if the annual total amount of intra-Community supplies that are exempt from VAT according to article 39bis (1) 1° and 4° of the Belgian VAT Code as well as supplies made in the frame of triangulation operations does not exceed EUR 400,000. The reference period for the calculation of the amount only starts on 1 January 2010.

The time limit for filing the VAT return is 20 days (The due date is postponed until the next working day if the due date falls on a Saturday, Sunday or legal bank holiday).

 

Intrastat and EC Sales Lists

The Intrastat discloses details of movements of goods between Member States which take place for commercial reasons, recording the movement whenever goods enter the territory of Belgium from other Member States or leave it to other Member States.


Declaration must be filed monthly once the annual threshold is exceeded.

Intrastat declarations can be submitted in paper format. The due date for submission is the 20th of the month following the reference period. E.g. for the January period, declarations must be submitted by 20 February. In case of an occasional declaration, the deadline for submission is the 20th of the month following the month in which the transaction occurs.