BELGIUM

BELGIUM (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: 12%, 6%

Registration Threshold Distance Selling: 35,000 €

EU VAT number format: BE0999999999

Registration Threshold

Resident - EUR 25,000
Non Resident - There is no registration threshold
IC Acquisitions - EUR 11,200 (for businesses that are required to register as a result of intra - community acquisition).

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. 

Download Guide : Top 10 signs that your SAP system can't manage EU VAT Complexity

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 declaration can be submitted in the paper format if the number of lines to be submitted do not exceed fifteen lines. Otherwise the Intrastat declaration needs to be submitted electronically. Intrastat is due on the 20th of the month following the month in which transaction occur.

EC sales list should be filed on a monthly basis. However, taxable person filing quarterly VAT returns can file their EC Sales List on a quarterly basis provided that the amount of exempt intra-Community supplies of goods in the previous four calendar quarters does not exceed EUR 50,000.

The EC Sales List is due on the 20th of the month following the reporting period.