Get a VAT Number for Belgium sorted with the industry’s most trusted provider

Q: What is the VAT rate in Belgium?

The standard VAT rate in Belgium is 21%. There are also two reduced rates: 12% and 6%.

Q: Do I need a fiscal representative in Belgium?

Yes, if you’re not based in the EU, you need a fiscal representative to register for VAT in Belgium.

Q: How long does it take to get a VAT number in Belgium?

Once FPS Finance has received your documents, it usually takes 2–4 weeks to process your VAT registration application.

I really enjoyed the opportunity to have consistent customer support and guidance through the process in a way that has only strengthened my trust.

Anthony, USA

Belgium

Currency	Euro (EUR, €)
Languages	Dutch, French, German
Largest Marketplace	Bol.com
Most Popular Product Category	Fashion
Tax Authority	Federal Public Service - Finance / (FPS Finance)
VAT Rates	Standard – 21%
	Reduced 1 – 12%
	Reduced 2 – 6%

Belgium is a founding member of the European Union. Many of the EU’s institutions, including the European Commission are headquartered in Brussels, Belgium’s capital.

Latest Belgian VAT News

06 June 2025

GST relief for first-time home buyers on new homes valued up to $1.5 million

Canada’s new GST relief offers first-time home buyers a full rebate on the federal GST for newly built homes valued up to $1 million, with a partial rebate on homes up to $1.5 million. This move aims to make homeownership more affordable for eligible buyers.

06 June 2025

Prime Minister Carney will eliminate GST for first-time homebuyers

Canada is in a housing crisis – demand has gone up, supply has not kept pace, and prices are too high. The new government of Canada is taking immediate action to address this crisis.

Do I need to register for VAT in Belgium?

Whether you need a VAT number in Belgium depends on:

Where you’re based
Who your customers are (B2C or B2B)
What you’re selling (goods or services)
Where you’re selling it (on your website or an online marketplace)
And if you’re selling goods, where they are when they’re sold

The quickest way to know is to ask. Schedule a call with a member of our team and tell them about your business. They’ll help you work out whether you need to register for anything in Belgium.

Schedule a Call

My B2C business is based outside the EU

Whether you need to register for VAT in Belgium depends on where your goods are and where you’re selling them.

Selling goods on your website

You have to register for VAT in any EU country where you’re storing goods. Storing goods in Belgium? You’ll need to register there. If your goods are warehoused elsewhere in the EU and you’re shipping them to customers in Belgium, you have two options:

Which registration would be better for you will depend on your current situation and your plans for your business.
Not sure which you need? You can ask us (for free).

Book a call

Importing goods to Belgium

Are your goods outside the EU when your customer buys them? You have three options:

Ship your goods to Belgium Delivered at Place (DAP)

An IOSS registration allows you to import goods with an intrinsic value of EUR 150 or less to customers all over the EU, not just Belgium. If your average order from Belgium has an intrinsic value over EUR 150, registering for VAT might be more efficient.

You can also ship your goods to Sweden DAP. Shipping DAP puts the responsibility for Import fees, duties and VAT on your customer. We really only recommend doing this if you have one-off or infrequent high-value sales to Sweden. Shipping DAP is generally a worse experience for your customers. It increases cart abandonment and reduces repeat customers.

Not sure which is the best option? Talk to us about your business and we’ll help you work it out.

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Get an IOSS number in 3 days

We can get your IOSS number to you in as little as three working days. Start your registration now and start shipping to Belgium next week.

Get an IOSS number

Selling goods to Belgium on an online marketplace

Online marketplaces like Amazon or eBay are responsible for collecting and remitting the VAT on certain sales on their platforms.

Marketplaces are responsible for the VAT when:

You, the seller, are based outside the EU

The sale is B2C

The goods are shipped from outside the EU in shipments with an intrinsic value of EUR 150 or less

Or the goods are in the EU at the point of sale

For example, you’re an Amazon seller based in Canada. Your stock is in your warehouse in Edmonton, AB. Your customer in Belgium orders a 1000 SEK hat from you. Amazon charges your customer Belgian VAT and remits it to FPS Finance.

You’ll still need to register for VAT if your goods are stored in the EU (if you’re using Amazon FBA, for example).

If you’re shipping an order with an intrinsic value of more than EUR 150 to Belgium, you have two options:

Ship the order DAP

VAT for Amazon Pan-EU

Every day we help Amazon sellers expand their businesses into Europe through Pan-EU FBA. We take care of VAT registrations and returns, so they can concentrate on getting more sales.

Get Pan-EU VAT sorted and the best customer service on the market.

Make Pan-EU Easy

Selling Digital Services and Digital Goods to Belgium

For VAT purposes, the EU considers everything that’s not a physical object a service. Digital services are a category of services that are defined by being “electronically supplied”. That covers things like eBooks, PDFs of sewing patterns, on-demand video courses and tickets to livestreams. If you’re in Canada or the USA, you’ll probably know these things as “Digital Goods”.

To sell digital services to customers in Belgium you can either:

Determining whether your services are “electronically supplied” can be complicated and has big consequences – if they’re not, you don’t need to register for anything. We recommend you talk to an expert if you’re selling digital services just to make sure.

Book a Call

My B2C business is based in the EU

This information only applies if you’re not based in Belgium.

Selling Goods

Being based in the EU, you can make up to 10,000 EUR in sales to other EU countries before you have to register for anything. That depends, however, on where your goods are when your customer makes their purchase.

My Goods are in Belgium

Storing goods in Belgium creates a “taxable supply”. You’ll need to register for VAT in Sweden or for One Stop Shop (OSS) in the country where you’re based.

My Goods are in the EU, but not in Belgium

If you hold stock in the country where you’re based, you can choose to either register for VAT in Belgium or for OSS.

Storing goods in another country creates a VAT obligation. For example, if you store goods in Germany and sell them to Belgium, you have a VAT obligation in both countries. You can register for VAT in both countries or skip the individual registrations and just register for OSS.

My goods are outside the EU

You have three options when your goods are outside the EU at the point of sale:

Register for VAT in Belgium
Register for Import One Stop Shop (IOSS)
Make your customer the Importer of Record
Making your customer the Importer of Record will mean their order gets hold at customs until they’ve paid any duty and VAT due. If they don’t pay in time, the order will get sent back to you.

Selling Services from the EU to Belgium

In the EU, anything that’s not a physical object is considered a service (for VAT purposes). It covers everything from catering services to digital downloads. Selling services to consumers in other EU countries requires you to register for OSS. You can do that through your local tax authority.

Feeling Confused? Take the EU VAT Quiz

We don’t blame you. There’s a lot of variables! Find out in less than a minute if you need to register in the EU and what for – IOSS, OSS, Non-Union OSS or VAT.

Take the Quiz

VAT on Sales to Belgium Businesses

When your customers are other businesses, your VAT obligations change. You might still have to register for VAT (if you store goods in Belgium, for example), but in many cases the VAT is your customer’s obligation.

I’m based outside the EU and selling B2B to Belgium

If you’re based outside the EU and your customer is VAT registered, the reverse charge mechanism often applies. You include “reverse charge mechanism” on the invoice, and they account for it on their VAT return.

I’m based in the EU and selling B2B to Belgium

Generally, B2B sales between EU states are zero-rated if both you and your customer are VAT registered. Selling to a business in Belgium from another EU country doesn’t necessarily require you to be registered there. However, you do have to:

Be VAT registered where you’re based

Add the transaction to your EC Sales List

Verify your buyer’s VAT number on VIES

Make B2B simpler with expert advice

Did you know that the tax authorities in different EU countries can interpret EU-wide rules differently? It gets even messier when a transaction includes multiple businesses in multiple countries.

Make sure you’re not paying VAT when you don’t have to with some expert advice.

Book a call

How do I register for VAT in Belgium?

You can’t register for VAT “voluntarily” in Belgium. You have to wait until you’ve made your first taxable supply to apply. If you’re not based in the EU, you’ll need a fiscal representative. Once you’re registered, you’ll be given a 10-digit number which acts as your company number and your VAT number.

You’ll need to gather some documents for your application:

A copy of your business’ articles of association
A trade register extract from the country where your business is based
A VAT certificate showing you’re registered in the country where your business is based
The power of attorney granted to your fiscal representative
Proof that you need a registration – this could be invoices or a contract, for example

FPS Finance may require you to send them additional documents, and for some to be translated into French or Dutch. Once they’ve received the paperwork, FPS Finance typically takes 2-4 weeks to process your registration on average.

VAT Essentials: belgium

Get everything you need to know about VAT to get started selling in Belgium from our complete guide.

Download the eBook

Belgian VAT Returns

In Belgium, VAT returns are submitted monthly or quarterly. Monthly submissions are the standard.

You can file quarterly if your turnover is less than EUR 2,500,000 excluding VAT. If your turnover is less than EUR 250,000 you can file quarterly, but only if you trade:

Energy products

Land vehicles

Mobile phones

Computers and their accessories

IT components

Even if your turnover is below EUR 2,500,000, you’ll still have to file monthly if your “intracommunity supplies of goods” pass EUR 50,000 in a quarter. An intracommunity supply of goods is the movement of goods between businesses in different EU Member States.

The filing and payment deadline for monthly returns is the 20th of the month following the reporting period. For quarterly returns, the deadline is the 25th. If the due dates fall on a Saturday, Sunday or bank holiday, it’s shifted to the next working day. FPS Finance publishes a calendar of the due dates.

Intrastat Thresholds Belgium

Intrastat is a statistical report used by the EU to collect and analyse data on the movement of goods between EU Member States. The threshold for filing an Intrastat report in Belgium is EUR 1,500,000 in arrivals and EUR 1,000,000 in dispatches.

Intrastat reports are really different to VAT returns. They’re transactional, reported by SKU and they require so much extra data - like weight, commodity codes and net sales value. You don't have to deal with the burden of compiling and filing them if you don’t want to. We can do it for you.

Intrastat Support

Belgian VAT Invoices

Belgium’s invoicing requirements follow the EU VAT Directive. Invoices need to include:

The date (if the transaction date is different to the date the invoice was issued, include that too)
A unique invoice number (they need to be issued in order)
Your VAT number
The full name address of both you and your customer
A full description of the goods or services
The quantity and unit price, if they apply
Details of any discounts you may have applied
The net taxable value, and the gross amount of the invoice
The VAT rate you applied and the amount of VAT

Belgian VAT Refunds

If you buy something from a Belgian supplier or import goods into Belgium, you’ll be charged input VAT. You can claim input VAT back on your Belgian VAT return. When you have more input VAT than output VAT, you have two options:

Carry it forward as credit

Have it refunded to you

You can only have a refund if:

The last six months of returns (at a minimum) are filed on time

You have at least EUR 50 to refund

You provide valid bank account details on time

The deadline to apply for a refund depends on your filing frequency. If you file quarterly, you have until the end of the third month after the reporting period. For monthly returns, the deadline is the end of the second month after the reporting period.

Refunds when you’re not VAT registered in Belgium

If you’re not registered for VAT in Belgium, you can still get a VAT refund. How you do it depends on whether you’re based in the EU or not. Businesses based in the EU can use their national tax authority’s online portal to use the EU Refund Directive. Once the claim has been processed, FPS Finance will refund you the money.

If you’re not based in the EU, you’ll need to use the 13th Directive.

13th Directive Refunds in Belgium

First, apply for a VAT Refund ID. Once you have it, you can apply for the refund. You’ll need to send FPS Finance a transaction file and a PDF of all your supporting documents. That includes (but is not limited to):

Your taxpayer status certificate. It must be less than a year old and translated into Dutch, French, German or English.
Copies of your invoices. They must be listed in a certain order, and detailed.
Any relevant import documents and invoices.
Copies of credit notes received.
Copies of contracts, when invoices refer to them.

The deadline for submitting your claim is six months from the end of the calendar year in which you paid the VAT. For example, if you paid VAT in February 2025, you’ll have until June 2026 to make your claim.

VAT refunds for non-EU companies are admin-intensive. If you’d like a refund but don’t want to spend time chasing it, we can handle it for you.

Get your refund started

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Belgium VAT FAQs

How do I get an EORI number?

We can get you an EORI number and help you decide which country you should register in. We’ll need some details about your business, so book a call and we’ll get things started.

How do I get an EORI number

What’s the cost of an EORI number?

EORI number processing time:

We can get you an EORI number and help you decide which country you should register in. We’ll need some details about your business, so book a call and we’ll get things started.

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