Navigating Belgium's VAT landscape is essential for businesses to maintain compliance and capitalize on fiscal opportunities. In this country, VAT regulations cover various types of transactions subject to tax and registration and require certain steps that are stated below.
The essential roadmap to VAT registration and VAT rates in Belgium
Public
Belgium
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
656
Content accuracy validation date:
26.03.2024
Content accuracy validation time:
07:53h
- 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.
Other news from Belgium
Belgium E-Invoicing: New Penalties for Non-Compliance Effective 2026
Public
Belgium
Author: Ljubica Blagojević
Belgium
Author: Ljubica Blagojević
On July 8, 2025, Belgium confirmed that mandatory structured e-invoicing for domestic B2B transactions between VAT-registered taxpayers will begin on January 1, 2026, as per the Law of 6 February 2024. The obligation excludes B2C transactions, exempt or foreign transactions, and non-VAT-registered or bankrupt entities. Invoices must use the Peppol BIS format or a EU-compliant alternative, but all... Read more
Belgium Mandates B2B E-Invoicing by 2026
Public
Belgium
Author: Ljubica Blagojević
Belgium
Author: Ljubica Blagojević
Belgium will mandate B2B e-invoicing from January 1, 2026, under the Royal Decree of 8 July 2025, in line with the EU’s ViDA initiative. The standard format will be Peppol BIS (UBL), with alternatives allowed only by mutual agreement and EU compliance. All VAT-registered businesses must be able to send and receive e-invoices. Penalties for non-compliance start at €1,500 and rise to €5,000 for repe... Read more
Belgian FPS Finance is allowing for deadline tolerance to equip fiscalization taxpayers with new cash register systems—GKS 2.0!
Belgium
Author: Tara Nedeljković
Belgium’s FPS Finance has granted deadline tolerance for the mandatory transition to GKS 2.0 cash register systems in the hospitality sector, due to a shortage of certified devices. Catering businesses without an existing GKS now have until 1 January 2026 to comply, with the option to voluntarily switch to GKS 2.0 or temporarily install GKS 1.0. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgian FPS Finance published updated technical specifications for POS and FDM operation for GKS 2.0 requirements.
Belgium
Author: Tara Nedeljković
On May 23, 2025, Belgian FPS Finance released version 1.3 of the “Registered Cash Register System – Technical Specifications,” introducing key updates to support GKS 2.0 implementation. Notably, the FDM buffer must now be accessible to back-office systems for reading and copying, enhancing auditability and data extraction. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgium introduces an updated VAT refund system from October 2025.
Belgium
Author: Tara Nedeljković
Starting 1 October 2025, Belgium will replace its current VAT credit tracking system with a new "commission account" accessible via MyMinfin, where only the most recent VAT credit can be refunded directly through the VAT return. Older credits will need to be manually requested via the platform, and may be used by the tax authority to offset outstanding debts or withheld in cases of fraud or non-compliance. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgian FPS Finance published updated technical specifications for FDM communication as part of GKS 2.0 requirements.
Belgium
Author: Tara Nedeljković
On May 12, 2025, the Belgian FPS Finance released version 1.07 of the API protocol outlining communication between Fiscal Data Modules (FDMs) and the Fincloud platform, a core element of the new GKS 2.0 fiscal system. The update defines technical specifications for secure data exchange, including JSON-based transmission of fiscal or "no operation" events and mandatory confirmations from the Fincloud system. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
End of intra-model European electronic invoice and new rules introduced
Public
Author: Nikolina Basić
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more