VAT registration in Belgium 2026
VAT registration in Belgium is fully electronic, allowing you to obtain a Belgian VAT number. It is mandatory for non-resident companies not based in Belgium that plan to conduct taxable transactions in the country. Once you receive your BE VAT number, you must begin settling VAT in Belgium and apply the Belgian VAT rates (21% standard and 12%/6% reduced).
In this article, we present how the VAT registration process in Belgium works, to help you prepare for this stage well in advance by meeting certain conditions.
- What will you learn from the article?:
– When is VAT registration required in Belgium?
– Tax numbers in Belgium KBO/BCE and VAT – what is the difference?
– What does VAT registration in Belgium look like step by step?
– What documents are required to register a VAT number in Belgium? - We recommend to your attention: a comprehensive guide to VAT in Belgium, where you will find condensed and specific information on all topics related to Belgian VAT. And if you already have a VAT number in Belgium, we recommend our detailed study on the subject VAT declaration in Belgium.
VAT Registration in Belgium 2026 – Table of Contents
- VAT registration in Belgium 2026
- In what cases is VAT registration in Belgium necessary?
- Tax numbers in Belgium – what are they for and how do they differ?
- How long does it take to register for VAT in Belgium?
- What is the VAT registration process like in Belgium?
- Do you need a VAT number in Belgium?
- Tax obligations after issuing a VAT number in Belgium
Adrian Andrzejewski, CEO Taxenlight
In what cases is VAT registration in Belgium necessary?
Any company planning to conduct business in Belgium involving VAT-taxable transactions is required to register for VAT. Companies based in the European Union can do this independently or with the help of a tax representative. However, companies outside the EU (including the UK from 2021) must appoint a tax representative. This representative will be jointly responsible for their client's tax obligations.
Mandatory VAT registration in Belgium – key situations
1. Mail order sales (e-commerce) to consumers. If you plan to sell to private individuals in Belgium (B2C) and exceed the total EU sales threshold of €10,000, you must register for VAT. Alternatively, if you don't plan to store goods in Belgium, you can register with One Stop Shop and submit a VAT-OSS declaration.
2. Selling and purchasing goods in Belgium. If you plan to sell goods with a taxable place of business in Belgium (both B2B and B2C), you must have a BE VAT number. The same applies if you plan to purchase goods from Belgian suppliers for resale (without reverse charge).
3. Storage of goods in Belgium. VAT registration is required for:
- Storing goods in a Belgian warehouse
- Using Amazon FBA, a third-party warehouse, or a logistics provider (e.g., 3PL)
- Using consignment stock services
- procedures Call-off stockif the simplification conditions are not met.
4. Exporting goods from Belgium outside the European Union. If you plan to export goods outside the EU at a 0% rate from Belgium, you must report this transaction on your Belgian VAT return. For this, you will need a BE VAT number.
5. Importing goods into Belgium from a non-EU country. If you intend to bring goods into Belgium and then sell, transfer, or export them, you must have a VAT number. Regardless of whether the goods are sold in Belgium or exported elsewhere, you must declare these transactions.
6. Using the deferred import VAT settlement procedure (ET 14 000 License). If you have a Belgian VAT number, you can defer your import VAT payment using the ET 14 000 License. Simply settle the import tax amount on your Belgian VAT return, without having to "freeze" your money in tax. This procedure is only available to taxpayers registered for VAT in Belgium.
7. Intra-Community transactions (ICS and ITC). If you plan to make EU transactions (from/to Belgium and other EU countries), you must be registered for VAT purposes and, after exceeding the €50,000 threshold, submit an additional EU declaration, the EC Sales List.
8. Non-transactional goods movements. Moving your own goods between warehouses in different EU countries requires a Belgian VAT number. This applies, for example, to transporting goods from Poland to a warehouse in Belgium.
9. The organisation of events in Belgium , such as conferences, fairs, exhibitions or events, and the sale of admission tickets, requires VAT registration.
10. Provision of other services subject to Belgian VAT for which the reverse charge mechanism does not apply , with exceptions to the general rule of Article 44 of the VAT Directive, including:
- Services related to real estate located in Belgium
- Short-term transport rental services
- Some logistics and warehousing services
11. Construction and installation work. Where reverse charge does not apply, if you perform construction/installation work in Belgium, you must have a Belgian VAT number.
12. Having a fixed establishment requires a VAT number. A fixed establishment is mandatory if you have staff, technical facilities, or infrastructure in Belgium that enable you to provide services or goods.
Check detailed information about VAT declarations in Belgium in a dedicated guide
Tax numbers in Belgium – what are they for and how do they differ?
Belgium has two key identification numbers related to taxation and business activity. Although their digital composition is virtually identical, they serve different purposes and are used in different administrative and tax contexts.
KBO/BCE number – basic entrepreneur identifier
The Belgian equivalent of the Polish NIP number is the KBO/BCE number:
- The full name is Kruispuntbank van Ondernemingen (NL)/ Banque-Carrefour des Entreprises (FR), which means Central Register of Enterprises.
- A KBO/BCE number in Belgium consists of 10 digits, e.g. 0999999999, and is issued to every company in Belgium upon registration (including non-residents). While older company tax numbers sometimes have 9 digits, a "0" or "1" is now added, making all numbers always 10 digits.
- The KBO/BCE number is used to identify the company in official contacts and local transactionsthat do not concern VAT – e.g. in commercial contracts, company documents, public registers.
VAT number – extended version of the KBO/BCE number
The VAT number in Belgium is the same KBO/BCE number, but with the national prefix "BE":
- The Belgian VAT number consists of 12 characters: two letters indicating the country (BE) and 10 digits, i.e. the KBO/BCE number, e.g. BE0999999999
- The VAT number authorises the company to conduct VAT-taxable transactions, to settle VAT in Belgium and to participate in intra-EU transactions.
- It must be shown on invoices, tax returns and in contacts with the tax administration.
When a non-resident registers for VAT in Belgium, they first receive a KBO/BCE number and then must apply for activation of the number in the VAT register. It is not possible to obtain a VAT number in Belgium simultaneously (as is the case in Austriaor Poland, for example).
The differences between tax numbers in Belgium are presented in the table below:
| KBO/BCE number | VAT number (TVA) |
|---|---|
| Primary Enterprise Identification Number | VAT identification number of the company |
| Granted upon registration of a company in the Belgian business register | Activated only after obtaining a KBO/BCE number |
| It consists of 10 digits | It consists of the prefix BE + 10 digits |
| Can be used by non-VAT companies | Used only by VAT payers |
| Used in administrative contacts and registration documents | Mandatory on VAT invoices and tax returns |
| Does not entitle to VAT settlement | Entitles you to charge and deduct VAT |
| It is not visible in the VIES system | Verifiable in the VIES system |
| It also occurs in entities exempt from VAT | Not applicable to entities benefiting only from VAT exemption |
You need support of a tax representative in Belgium?
Let's have a no-obligation conversation about your tax needs in Belgium.
How long does it take to register for VAT in Belgium?
Belgian regulations don't specify a strict deadlinefor the tax administration to issue a VAT number after submitting an application—as is the case in other EU countries. The time it takes to issue a VAT number in Belgium depends on the completeness of your documents and communication with the tax office. However, we've observed that the wait for a VAT number in Belgium is approximately 3-6 weeks after submitting your VAT registration application.
In some cases, the office may request additional documents, such as contracts with contractors or purchase orders. This can unfortunately prolong the procedure, so it's worth gathering these documents in advance and submitting them to the tax office. However, if a tax representative is appointed, the procedure may take slightly longer and involve additional formalities (e.g., a bank guarantee).
☝️ Taxenlight advises:
To avoid unnecessary delays in the VAT registration process in Belgium, schedule all formalities approximately three months before the expected VAT registration date. This is especially important if you are bound by contractual deadlines with potential business partners.
Is it possible to obtain a retroactive VAT number in Belgium?
Belgian tax law allows for retroactive VAT numbering, although there is no specific procedure for this. In this case, when completing the VAT number application, the actual date of commencement of the taxable activity must be indicated. This is, of course, based on past VAT transactions in Belgium, documented through contracts/invoices, which the tax office may request before issuing a tax number.
Retroactive VAT registration in Belgium is usually necessary when the taxpayer was not aware of the tax liability, e.g. exceeding the EU sales threshold of EUR 10,000.
What are the consequences of retroactive VAT registration in Belgium?
Obtaining a retroactive VAT number in Belgium requires submitting all outstanding VAT returns and paying the VAT due. Unfortunately, the formalities don't end there, as invoices issued and VAT returns (if VAT was reported there) must be amended in Poland. Next, you must apply for a VAT refund in Poland, which, unfortunately, in most cases ends with a tax audit.
Additionally, according to information from FPS Finance, the following penalties may be imposed for breach of VAT obligations:
- Administrative fines – typically from €50 to €5,000, depending on the type of violation
- Late payment interest on unpaid VAT
- In more serious cases – additional sanctionsif the office finds that the lack of registration was deliberate or long-term
☝️ Taxenlight advises:
If you're in a situation where you need to retroactively register for VAT in Belgium , don't delay. The sooner you get your tax returns in order, the smaller the penalties you'll pay for any violations. The longer the delay, the greater the risk of penalties, interest, and audits.
What is the VAT registration process like in Belgium?
First, identify your planned transactions in Belgium and determine your tax obligations. If you're having trouble with this, contact us, and we'll handle it for you free of charge. Once you know what formalities await you, determine if you can complete the VAT registration process in Belgium yourself.
Consider language barriers (French or Dutch), authentication methods in MyMinfin, and tax regulations specific to your planned transactions. Decide whether you'll be able to complete the VAT number application in Belgium. Remember, you can always outsource your VAT registration to a specialized law firm like Taxenlight.
Assigning a VAT number in Belgium – step by step
1. Determination of taxpayer status and registration form.
- If you are based in one of the EU countries , you can carry out the process yourself or with the help of a tax representative.
- If you are based outside the EU , you must appoint a Belgian tax representative who will be jointly and severally liable for VAT settlements with the Belgian administration.
2. Registration of KBO/BCE number
Registering for VAT in Belgium requires obtaining a company number (KBO/BCE). Applications for a KBO/BCE number must be submitted directly to the Centre PME Matières spécifiques. Only after this number has been assigned can the next steps related to activating the VAT number be taken.
3. Collecting the required documents for VAT registration
The Belgian tax administration requires documents confirming the reality and scope of the planned taxable activity. Below this section, you'll find a table listing all required documents and explanations.
4. Completing the application for VAT registration in Belgium
An application for activation of a VAT number in Belgium can be submitted no earlier than two working days after the KBO/BCE number is issued , but – obligatorily – before the commencement of taxable activity.
VAT registration is done electronically via form 604A, on the MyMinfin portal, and in the e604 app. Access to the portal is achieved by authenticating with a Belgian eID or using the itsme® app. In practice, obtaining a VAT number in Belgium on your own without these means of identification is impossible.
After logging in, complete the application and select your taxation regime (monthly or quarterly, provided the conditions are met). The form includes the commencement date of the taxable activity, the type of transaction, and company identification information.
5. Assigning a VAT number in Belgium
The application, along with the attached documentation, is submitted to the appropriate FPS Finance unit (for non-residents, to the central non-resident service, Team Gestion). The tax office then reviews the application for completeness, verifies the validity of VAT registration in Belgium, and may ask additional questions or request additional documents.
The decision on the application's approval is communicated via a notification in the MyMinfin app or by registered mail. Once a Belgian VAT number is issued, the taxpayer is required to submit Belgian VAT returns, even in periods when no sales have occurred.
List of documents for VAT registration in Belgium
| Document type | Document name | Explanation |
|---|---|---|
| Identity confirmation | Copy of ID card or passport | A document belonging to persons authorized to represent the company |
| Company agreement, statute, notarial deed | Documents must be translated into French or Dutch | |
| Extract from the commercial register | KRS extract for companies, CEIDG for sole proprietorships. Documents must be translated into French or Dutch for companies and current (no older than 1 month) | |
| VAT certificate issued in the country of residence | The document is issued by the tax office in your country of residence; it cannot be older than 1 month and must be translated into French or Dutch | |
| Business plan, description of services provided or goods delivered, description of the flow of goods | Explanation of planned transactions in Belgium (in French or Dutch). | |
| Foreign currency bank account details | A current document from the bank confirming the bank details of the foreign currency account | |
| • Copies of signed contracts or official orders from customers • Invoices for the purchase of goods or services related to the preparation for business activity • Proofs of advance payments and pro-forma invoices • In the case of import – transport documents confirming the import of goods from outside the EU to Belgium | Evidence of planned taxable activity in Belgium | |
| Registration application | Form 604A | A document based on an official template, signed by a person authorized to represent the company |
| Power of attorney | Mandaat/ Mandataire | Only if you are registering for VAT with the help of a tax representative or attorney. The power of attorney must be in French or Dutch and signed by the person authorized to represent the company. |
In justified cases, an application for VAT registration in Belgium can be submitted on paper, but this must be justified. This form of registration will also unnecessarily prolongthe registration process. By far the fastest way to obtain a VAT number in Belgium is to outsource the process to a tax representative.
We'll register you for VAT in Belgium.
Write or call us for a free, no-obligation discussion about your tax obligations.
Tax obligations after issuing a VAT number in Belgium
Once you receive a VAT number in Belgium, you essentially have the same rights and obligations as local Belgian entities. This means you can legally settle your VAT in Belgium, but you must also comply with tax regulations and deadlines imposed by the tax administration (FPS Finance).
Below you will find a list of the most important requirements for Belgian taxpayers:
- Applying Belgian VAT rates on sales invoices
The taxpayer is obliged to correctly apply the VAT rates applicable in Belgium:
– 21% – standard rate
– 12% and 6% – reduced rates - Filing VAT returns in Belgium. VAT returns are filed monthly or quarterly, depending on requirements and turnover.
- Payment of VAT due directly resulting from submitted returns. The VAT must be paid to the Belgian tax office by the same deadline as the return is submitted.
- Submitting the annual Listing Clients declaration , i.e. an annual statement summarizing local B2B , by March 31 of the year following the tax year.
- Submitting EU EC Sales List declarations ifthe taxpayer carries out intra-Community transactions (ICS or B2B services to the EU).
Summary – VAT Registration in Belgium 2026
VAT registration in Belgium is mandatory for many foreign companiesconducting or planning taxable activities in the country. This is particularly important in the areas of trade, e-commerce, logistics, import, and B2B and B2C services. This process is formalized, fully electronic, and based on Belgian administrative systems. Therefore, it requires thorough preparation – both in terms of documentation and knowledge of local VAT rules.
If you have any doubts about whether your company must register for VAT in Belgium , or want to go through the entire process without the risk of errors, delays, or penalties, contact us. We will analyze your situation free of charge and determine your tax obligations in Belgium.
VAT Registration in Belgium 2026 FAQ – Frequently Asked Questions
Yes. VAT registration in Belgium is mandatory if a company carries out VAT-taxable activities in Belgium, such as local sales, warehousing, or importing. Once e-commerce sales exceed the EU threshold of €10,000, the company must either register for VAT or use the EU One Stop Shop (VAT OSS)
A foreign company must register for VAT in Belgium if it is not established there but plans to carry out transactions taxable in the country, e.g. it stores goods in Belgium, sells locally or imports goods.
Yes. Companies outside the European Union are required to appoint a Belgian tax representative who is jointly and severally liable for VAT settlements with the Belgian tax administration.
A KBO/BCE number is a business identification number issued to every company in Belgium (equivalent to our VAT number). A VAT number is an activated version of the same number with the "BE" prefix, which allows for VAT settlement.
VAT registration in Belgium requires, among other things, company registration documents, a current extract from the commercial register, a VAT certificate from the country of establishment, documents confirming the planned activity and the 604A registration form.
VAT registration in Belgium typically takes 3 to 6 weeks from the time a complete application is submitted. The process may be longer if the authorities request additional documentation.
Yes. In Belgium, it is possible to settle VAT retroactively by indicating the actual commencement date of the taxable activity, which involves the obligation to submit outstanding VAT returns and pay the tax.
Belgium has a standard VAT rate of 21% and reduced rates of 12% and 6%, which apply to certain goods and services.
No. After registering for VAT in Belgium, the taxpayer is obliged to submit VAT returns even if no sales occurred in a given period (nil returns).
No. It's not possible to suspend a VAT number in any EU country. This is often confused with suspending business activity (e.g., in Poland), but it's not the same thing.
Is VAT registration mandatory in Belgium?
Yes. VAT registration in Belgium is mandatory if a company carries out VAT-taxable activities in Belgium, such as local sales, warehousing, or importing. Once e-commerce sales exceed the EU threshold of €10,000, the company must either register for VAT or use the EU One Stop Shop (VAT OSS)
When must a foreign company register for VAT in Belgium?
A foreign company must register for VAT in Belgium if it is not established there but plans to carry out transactions taxable in the country, e.g. it stores goods in Belgium, sells locally or imports goods.
Does a non-EU company need to have a tax representative in Belgium?
Yes. Companies outside the European Union are required to appoint a Belgian tax representative who is jointly and severally liable for VAT settlements with the Belgian tax administration.
What is the difference between a KBO/BCE number and a VAT number in Belgium?
A KBO/BCE number is a business identification number issued to every company in Belgium (equivalent to our VAT number). A VAT number is an activated version of the same number with the "BE" prefix, which allows for VAT settlement.
What documents are needed for VAT registration in Belgium?
VAT registration in Belgium requires, among other things, company registration documents, a current extract from the commercial register, a VAT certificate from the country of establishment, documents confirming the planned activity and the 604A registration form.
How long does it take to register for VAT in Belgium?
VAT registration in Belgium typically takes 3 to 6 weeks from the time a complete application is submitted. The process may be longer if the authorities request additional documentation.
Is it possible to obtain a VAT number in Belgium with a retroactive date?
Yes. In Belgium, it is possible to settle VAT retroactively by indicating the actual commencement date of the taxable activity, which involves the obligation to submit outstanding VAT returns and pay the tax.
What are the VAT rates in Belgium?
Belgium has a standard VAT rate of 21% and reduced rates of 12% and 6%, which apply to certain goods and services.
Does the lack of sales exempt me from the obligation to submit VAT returns in Belgium?
No. After registering for VAT in Belgium, the taxpayer is obliged to submit VAT returns even if no sales occurred in a given period (nil returns).
Can a VAT number be suspended in Belgium?
No. It's not possible to suspend a VAT number in any EU country. This is often confused with suspending business activity (e.g., in Poland), but it's not the same thing.
She has been involved in VAT compliance and other foreign taxes for eight years. Working directly with clients daily, she understands foreign tax procedures inside and out. She stays abreast of changes in tax regulations and quickly translates them into specific, useful, and understandable blog content. She is also responsible for marketing, and combining this role with her tax experience allows her to create content that truly supports entrepreneurs in their development in foreign markets.