VAT registration in Belgium 2026
VAT registration in Belgium may be necessary for a foreign company without a registered office or permanent establishment in Belgium if it is obliged to settle Belgian VAT and the obligation is not eliminated by reverse charge, OSS, SME or a relevant simplification.
This guide explains when you need a BE VAT number, the function of forms 604A, 604B and 604C, what documents you need to prepare and the non-resident path through the Centre for Specific Matters.
When does a non-resident need VAT registration in Belgium?
A foreign company should register for VAT in Belgium if it carries out transactions there for which it is obliged to settle Belgian VAT itself, and the obligation is not eliminated by reverse charge, OSS, SME or an appropriate simplification.
Before submitting the form, it's important to analyze the entire transaction model. Just because a sale is taxed in Belgium doesn't automatically mean that the foreign supplier needs to obtain a BE VAT number.
Reverse charge
It is necessary to determine whether the obligation to settle the tax passes to the Belgian buyer. The mechanism does not automatically apply to every B2B sale.
OSS and cross-border SMEs
B2C sales can be accounted for through the OSS. From 2025, a company established in another EU country can apply for SME registration with an EU-wide turnover of up to €100,000, a Belgian limit of €25,000, prior registration in the country of establishment, and identification with the EX ending.
Triangular transaction
If the conditions are met, the simplification for a three-party transaction may eliminate the local identification of the intermediary.
Importer and place of goods
It's important to consider who the importer is and where the goods are located at the time of delivery or the commencement of transport. It's also worth checking these roles when planning a DDP import to Belgium.
Warehouse and fulfillment
Own warehouse, FBA, 3PL or fulfillment in Belgium often create obligations that OSS cannot replace.
Movement of own goods
Transferring inventory to Belgium may result in WNT and the need for local identification even without a sale to a customer.
BE VAT number and forms 604A, 604B and 604C
The Belgian VAT number uses a 10-digit VAT-activated company number KBO/BCE. These are not two completely independent numbers: the VAT ID has the format BE + 10 digits, for example BE0123456789.
BE VAT number
It is created by activating a ten-digit company number for Belgian VAT purposes.
Form 604A
It is used to report the commencement of activities subject to Belgian VAT.
Form 604B
Used to report changes in data relating to VAT activities.
Form 604C
It is used to report the termination of VAT activities in Belgium.
| Number | Format | What is it for? | The most important note |
|---|---|---|---|
| VAT BE | BE + 10 digits | Company identification for Belgian VAT purposes. | Example: BE0123456789. |
| 604A | Getting Started | Reporting the commencement of VAT activity. | For a non-resident, the Centre for Specific Matters pathway is appropriate. |
| 604B | Change | Updating data on VAT activities. | Significant changes to taxpayer data must be reported. |
| 604C | End | Notification of termination of VAT activity. | Formal closure prevents further obligations associated with an active number. |
How long does it take to register for VAT in Belgium?
The Belgian administration does not guarantee a fixed time for completion of the procedure. The time depends on the completeness of the documents, the transaction model, the representative's status, and additional inquiries from the Centre for Specific Matters.
experience Taxenlight: it's best to start the process about three months before your first planned transaction. This isn't a statutory deadline, and the time depends on the completeness of your documents and any additional questions from the administration.
Missing documents are the most common cause of delays.
The administration may request contracts, orders, invoices or a description of the flow of goods.
Companies outside the EU may have a longer procedure due to additional formalities, e.g. a guarantee.
The administration evaluates the indicated date based on facts and documents. Automatic retroactive activation should not be assumed.
Is it possible to obtain a retroactive VAT number in Belgium?
The application may indicate the actual date of commencement of activities subject to Belgian VAT, but the administration assesses this based on the circumstances presented. Retroactive issuance of a number cannot be guaranteed.
What is the VAT registration process like in Belgium?
Taxpayers not established in Belgium use the route managed by the Centre for Specific Matters. This procedure should not be confused with standard local company registration through the Belgian Business Service Point or the local e604/MyMinfin route.
- 01Analysis of VAT obligation
Check reverse charge, OSS, cross-border SME, triangular simplification, importer, goods location and own movements.
- 02Identification or representative
An EU company can generally use direct identification. For a non-EU entity, you'll need to check whether a responsible VAT representative.
- 03Basic and transaction documents
Prepare company documents and evidence confirming your actual business model in Belgium.
- 04Form 604A
The VAT business initiation form and attachments are submitted in accordance with the path indicated by the Centre for Specific Matters.
- 05Administration analysis
The entity may request additional contracts, import documents, delivery schedules, or warehouse clarifications.
- 06Activation of the BE VAT number
After positive analysis, the ten-digit company number is activated for VAT purposes with the prefix BE.
Direct identification, VAT representative and authorized representative
A company established in the EU can generally benefit from direct identification. For entities outside the EU, it's important to check whether a responsible VAT representative is required and whether direct identification is possible. A simple administrative representative is not the same as a responsible representative, and the requirement depends on factors such as the country of establishment and the applicable mutual tax assistance instrument.
List of documents for VAT registration in Belgium
The scope of attachments depends on the business model and the Centre for Specific Matters' inquiries. The administration may request documents confirming the actual transaction process, so no list should be considered a complete set that is mandatory in every case.
- current extract from the register;
- statute or founding document;
- confirmation of VAT status in the country of establishment;
- details of representatives and identity document of the signatory;
- power of attorney, if acting as a representative;
- account details and description of activities in Belgium.
- warehousing, fulfillment or marketplace agreement;
- import documents and description of the flow of goods;
- orders and contracts with customers;
- first invoices - check the required VAT invoice details in Belgium;
- information about OSS or SME;
- supply chain diagram.
Not sure if you need VAT BE?
We will analyze sales, warehouse, import and flow of goods and check reverse charge, OSS, SME and other simplifications before starting registration.
What do I need to configure after receiving my BE VAT number?
After activating the BE VAT number, the company should establish the frequency of declarations, access to Intervat and obligations regarding EC Sales List, Listing Clients and INTRASTAT.
The general rules and current VAT rates in Belgium are described in a separate guide.
Details are described in VAT declarations in Belgium.
A company planning to import can check the possibility of obtaining an ET14000 permit.
Do you already have an active BE VAT number?
We have collected the rules for configuration and ongoing reporting after registration in a separate guide.
Go to the billing guideVAT registration in Belgium 2026 – what to remember?
When a foreign company has to settle Belgian VAT itself and the appropriate simplification does not work.
The BE VAT number uses a ten-digit company number; example: BE0123456789.
Taxpayers not established in Belgium are served by the Centre for Specific Matters.
604A is used to start, 604B to change data, and 604C to terminate VAT activities.
Before registration, you need to check reverse charge, OSS, cross-border SME and other simplifications.
The scope of attachments depends on the transaction model and may be expanded by the administration.
VAT Guides in Belgium
Select the topic of your transaction: import, warehouse, sales, invoices or billing.
Import and identification
Warehouse and e-commerce
B2B and foreign transactions
Invoicing and reporting
Billing and Compliance
VAT Registration in Belgium 2026 FAQ – Frequently Asked Questions
A foreign company should register for VAT in Belgium if it is obliged to settle Belgian VAT itself and the obligation is not eliminated by reverse charge, OSS, SME or a relevant simplification.
The VAT number has the format BE + 10 digits, for example BE0123456789. It uses a ten-digit VAT-activated business number.
Form 604A is used to report the commencement of VAT business activity. Form 604B reports a change in data, and Form 604C reports the termination of VAT business activity.
A taxpayer not established in Belgium uses the route operated by the Centre for Specific Matters, rather than the standard procedure for a local company through the Belgian business service point.
Basic company documents and documents specific to the transaction model are required. The administration may request additional contracts, import documents, invoices, or a supply chain diagram.
OSS can replace local registration for covered B2C sales, but does not cover, among other things, the storage of your own goods in a Belgian warehouse or local sales from that warehouse.
A company established in another EU country can apply for a cross-border SME with a limit of €100,000 of EU-wide turnover, a Belgian limit of €25,000, prior registration in the country of establishment and identification with the suffix EX.
It's important to check whether a VAT representative is required and whether direct identification is possible. A simple representative is not the same as a VAT representative.
There's no single guaranteed deadline. Based on Taxenlight experience, it's best to start the process approximately three months before the first transaction; this isn't a statutory deadline.
You can indicate the actual start date of the activity, but the administration assesses this based on the circumstances and documents. Obtaining a backdated number cannot be guaranteed.
You'll need to configure access to Intervat, determine the frequency of declarations, and determine the scope of future reports. Details can be found in the separate declaration guide.
