Belgium VAT guide

What is the VAT rate in Belgium?

21%

Standard rate: 21%

The standard rated VAT in Belgium is 21%, and applies to all supplies of goods and services not specified as being subject to any of the other rates.

Reduced rates: 6% and 12%

There are two types of reduced rate: 6% rate applies to the goods and services outlined in Royal Decree no. 20. and an intermediate 12% rate is applicable to a limited number of transactions.

Zero rate

The 0% rate can only be applied to a very limited number of goods, periodicals (based on certain conditions), and waste products.

Furthermore, it is also applicable to pro Deo (pro bono) services of lawyers and bailiffs.

In addition, the VAT rate of 0% is applicable from 1 January 2021 to 31 December 2022 for the supply, intra-Community acquisition, and importation of COVID-19 in-vitro diagnostic medical devices and vaccines. (Also for services closely linked to those devices and vaccines.)

Invoicing requirements

According to article 53(2) of the VAT Code, a taxable person (except taxable persons making exempt supplies), who supplies goods or services must issue an invoice in the form and containing the information specified in Royal Decree 1 of 29 December 1992.

Based on article 5 (1) of Royal Decree 1 of 29 December 1992, the following information is required to be indicated on an invoice:

• The issue date of the invoice and a sequential number, based on one or more series, which uniquely identifies the invoice, and under which it is registered in the register of outgoing invoices.
• The name, address and the VAT registration number of the supplier (or member of the VAT group).
• When the supplier of the goods or services is not established in Belgium, but is liable to the tax and has appointed a responsible representative, the name, address and capacity of this representative (in the case of a global responsible representative, his VAT identification number as well).
• The name and address of the customer (and its VAT registration number, if any).
• When the customer is not established in Belgium, but incurs the tax, and has appointed a responsible representative, the name, address and capacity of this representative (in the case of a global responsible representative, his VAT identification number as well).
• The date on which the supply of goods or of services was made or completed or the date on which the payment on account or a part of it was made, insofar as a date can be determined and it differs from the date of issue of the invoice.
• A description and quantity of the goods supplied or a description of the services rendered.
• The taxable amount per rate or exemption, the taxable basis, the unit price exclusive of tax and any prepayment discounts, other discounts or rebates if they are not included in the unit price.
• The VAT rate applied and the total VAT amount payable. The total amount of tax incurred must be expressed in the national currency of the Member State competent according to the invoicing rules, and when the taxable transaction takes places in another Member State, the statement that the VAT rate and the VAT amount relate to that other Member State concerned
• When the tax is due by the customer, the statement Btw verlegd/Autoliquidation (reverse charge)
• The statement “factuur uitgereikt door afnemer”/“autofacturation” (self-billing), where the customer receiving a supply issues the invoice instead of the supplier
• Where the margin scheme for travel agents is applied, the statement “Bijzondere regeling – reisbureaus”/“Régime particulier – Agences de voyages” (Margin scheme — Travel agents)
• The statement “Bijzondere regeling – gebruikte goederen”, “Bijzondere regeling – kunstvoorwerpen”, “Bijzondere regeling – voorwerpen voor verzamelingen of antiquiteiten”/“Régime particulier – Biens d’occasion”, “Régime particulier – Objets d’art” ou “Régime particulier – Objets de collection et d’antiquité” (“Margin scheme – Second-hand goods”, “Margin scheme – Works of art” or “Margin scheme – Collector’s items and antiques”), respectively, where one of the special arrangements applicable to second-hand goods, works of art, collectors’ items and antiques is applied
• Reference to the applicable provision of the VAT Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt and
• The reference to the invoice issued earlier if several invoices regarding the same transaction are issued.

All of this information must also appear on credit notes, including a reference to the underlying invoice.

Furthermore, it should also include the statement “Btw terug te storten aan de Staat in de mate waarin ze oorspronkelijk in aftrek werd gebracht – TVA à reverser à l’Etat dans la mesure où elle a été initialement déduite” (article 4(1) of Royal Decree 4 of 29 December 1969).

Comply – Global VAT compliance

Our VAT compliance solution, Comply helps companies manage their complex, country-specific tax requirements including Belgium’s VAT obligations.

Using AI and machine learning, our technology puts your VAT data through over 300 automated VAT rules, checking for errors, and preparing VAT returns for approval and submission. Comply provides a full audit trail for the Belgian Tax Authorities.

IOSS (Import One Stop Shop)

The Import One-Stop Shop (IOSS) was introduced on 1 July 2021. It is an electronic portal businesses can use for their VAT e-commerce obligations on distance sales of imported goods.

Who can use the import scheme in Belgium?

• Taxable persons established in Belgium who supply goods imported from third countries in consignments of an intrinsic value not exceeding €150 to customers in the EU (excluding products subject to excise duty)
• Taxable persons non established in the EU who supply covered goods through their own website (direct registration or via an intermediary established in Belgium)
• Electronic interfaces established in Belgium or outside the EU which facilitate (“deemed supplier”) distances sales of imported goods on behalf of underlying suppliers (direct registration or via an intermediary established in Belgium)

Brexit and VAT

Following the exit of the United Kingdom from the EU single market, the status of the United Kingdom changed from EU Member State to third country. This impacts the free movement of goods and the following procedures will need to be applied.

Sales of goods to clients located in the United Kingdom will no longer be considered as intra-Community supplies but will be considered as exports, which will be in most of the cases exempted from VAT pursuant to Article 39, par. 1 and 2 of the VAT Code.

Purchases of goods from sellers located in the United Kingdom will no longer be considered as intra-Community acquisitions but will be considered as imports.

Partner country: Country code XI for Northern Ireland, the rest of the United Kingdom will no longer be included in the Intrastat declaration (no XU nor GB).

VAT-number counterparty (only for the dispatch declaration): Northern Irish companies are mentioned with their VAT number starting with XI.

Country of origin: Country code XI is also used here for Northern Ireland; for the rest of the United Kingdom it is XU.

Price corrections concerning declarations prior to 2021: You cannot insert the code 9960.0000 – credit note – with country code GB in a 2021 declaration. The correction should be made in the declaration for the month of the original transaction (e.g. December 2020);

Return in 2021 of goods delivered in 2020 from or to GB: In 2021, a customs document is required for this return. No registration in Intrastat for 2021 or 2020.