Belgium
Belgium is one of the 27 Member States of the European Union.
Basic VAcTs
| Latest update | 01.06.2024 |
| Country ISO Code | BE |
| EU Member State | Yes |
| VAT Rates | |
| Standard VAT Rate | 21% |
| Reduced VAT Rate | 6% |
| Special Reduced VAT Rate | 12% |
| VAT Compliance | |
| Standard VAT Return filing period | Month or (calendar) quarter + Annual Listing |
| Standard VAT Return filing deadline | 20th day of month following filing period |
|
VAT Representation required for non-resident |
Not mandatory. Recommended for foreign businesses that want to use the postponed accounting on import. |
| Record retention period | 10 years |
| Electronic invoicing | Not mandatory for B2B transactions |
| Real-time reporting | n.a. |
| Special Rules | |
| General domestic reverse charge for domestic supplies of goods by non-resident businesses? |
Yes, to customers with BE VAT number |
| Other domestic reverse charge mechanisms? | Yes, e.g. (sub-)contracting work and supply of CO2-certificates |
| Postponed Accounting on Import | Yes, with ET 14.000 license |
| VAT Grouping possible? | Yes |
| VAT Refunds for non-EU businesses? | Yes (no reciprocity) |
| Remarks | |
| Link to VAT Law | HERE |
| Remarks |
Here's an overview of the latest VAT news for this country.
