VAT registration

Before beginning trading as a Belgian VAT payer, businesses are generally required to file a “commencement of trading” declaration with the VAT office for the district where the business is established. Alternatively, this can be done through special service providers.

A Belgian VAT number is assigned to each VAT payer, looking like this:

BE 0.123.456.789

The 10-digit VAT identification number issued to the taxable person must be used in all written correspondence with the Belgian VAT authorities and also on all contracts, invoices, order forms or other documents relating to the taxable person’s business.

Any changes in registration particulars or cancellation of the registration must be notified to the relevant VAT office within one month.

Non-established entities engaged in trading in Belgium for which they need to charge VAT 

Taxable persons established in another EU Member State can choose to register for VAT either:

• directly
• or by appointing a VAT representative

Taxable persons not established in an EU Member State have to register by appointing a VAT representative.

VAT representatives

• can be any individual or legal person established in Belgium, provided certain financial solvency requirements are met
• act on behalf of the foreign business in respect of all rights and obligations laid down under Belgian VAT law
• are jointly and severally liable together with the non-established taxable person for the payment of tax, interest and penalties