- This is a guide for businesses with customers in Belgium regarding VAT.
- The standard VAT rate in Belgium is 21%, with some goods and services subject to reduced rates or exempt from VAT.
- There are no VAT registration thresholds for domestic or non-established sellers in Belgium, but there is a threshold of EUR 10,000 for intra-EU distance selling of goods and B2C telecommunications, broadcasting & electronic services.
- The Belgian VAT number format consists of 12 characters, starting with the country code “BE” followed by 10 numbers for a company registration number.
- For electronically supplied services (ESS), the EU’s VAT rules apply, and until sales reach EUR 10,000, the seller can charge VAT where they are resident.
- After that threshold, the seller must register for VAT in Belgium or account for it under the EU’s One Stop Shop (OSS) regime. The VAT rate for ESS in Belgium is 21%.
Source Fonoa
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