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 |
| Local name | Taxe sur la valeur ajoutée (TVA); and Belasting over de toegevoegde waarde (BTW) |
| VAT number format | BE 1012345698 |
| 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 Click HERE for more info |
| 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 |
Below is an overview of the latest VAT news for this country.
Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.
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