Fiscal subject related
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- For VAT registration, foreign companies conducting business in Belgium are required to obtain a VAT number. Evidence of business activity is required for registration. Retroactive registration is possible but may incur penalties and interest and is not recommended.
- Two registration systems, depending on the specifics of the taxpayer's origin: Foreign taxpayers can register directly or appoint a responsible representative for VAT matters. However, the Responsible Representative system is mandatory for non-EU companies.
- Regarding the processing time: The tax office aims to issue a VAT number within 21 business days, but delays are common, with processing often taking more time, up to 45 days until the VAT number is issued.
- Taxable Transactions in Belgium: Various transactions, including imports, exports, sales, storage, and construction services, require VAT registration with specifics depending on the types of businesses. There are also specific thresholds for intra-community transactions and intrastatistic reporting.
- Lastly, regarding the VAT rates, Belgium has a standard rate set at 21%, two reduced rates (of 12% and 6%), and a 0% VAT rate as well, applicable to different goods and services. The reverse charge mechanism applies to transactions involving non-established suppliers under certain requirements.
Understanding these VAT regulations is of high importance for businesses operating in Belgium to ensure compliance and avoid penalties from the authorities.
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