Belgium VAT guide
VAT in Belgium is known as Belasting over de toegevoegde waarde (BTW) in Dutch and Taxe sur la valeur ajoutée (TVA) in French.
Recent updates:
- B2B eInvoicing is mandatory for Belgian established companies from 1 January 2026.
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What is the VAT rate in Belgium?
21%
Standard rate: 21%
Reduced rates: 6% and 12%
Zero rate
The 0% rate is applied to exports or intra-community supplies.
Exempt categories: Activities in public interest, such as heath, education and other listed activities such as finance and insurance
VAT registration in Belgium
The VAT registration threshold in Belgium for resident businesses is €25,000 in annual turnover.
Non-established EU businesses who carry out distance sales of goods are not obliged to register if their distance sales are below €10,000.
Non-established businesses from other EU member states are generally not obliged to register if turnover is below:
EU wide threshold: €100,000
Belgium-specific threshold: €25,000
Non-EU businesses must register for VAT regardless of turnover but may avail of one of the One Stop Shop schemes for eligible cross-border supplies.
eInvoicing requirements
B2B eInvoicing is mandatory for Belgian established companies from January 2026.
VAT return filing and deadlines
Monthly VAT returns by the 20th of the following month.
Quarterly VAT returns, due by the 25th of the following month, may be an option if:
- Annual turnover is €2,500,000, or less
- Annual turnover does not exceed €250,000 for supplies of energy products, mobile phones, computers (including peripherals and accessories) and motor vehicles, subject to registration.
Any business with intra-community good supplies above €50,000 per quarter must file quarterly.
Quarterly VAT filings are not allowed if monthly VIES reporting is required. This applies when exempt intra-community supplies exceed €50,000 per quarter.
Annual Client Listings:
- Belgian VAT registered companies (unless exempt) must report all supplies to VAT-registered customers over €250 in the previous year
- Listings must be filed before March 31 of the following year
Extended deadlines: Returns for June, July and the second quarter may be extended for the 10th of the second month following the period. Refunds require submission by the regular deadline.
A VAT return must be filed electronically using the web application INTERVAT.
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VAT penalties
In Belgium, VAT penalties are divided into proportional and non-proportional categories.
- Proportional fines are calculated as a percentage of the VAT owed
- Non-proportional fines are fixed amounts, ranging from €50 to €5,000, depending on the nature of the offense.
Fiscal representatives
Non-EU businesses must appoint a local fiscal representative who is responsible for the submission of VAT returns on behalf of the client, unless they are from country with a mutual assistance agreement with Belgium (e.g. Norway and United Kingdom).
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)
VIES declarations
In Belgium, VIES (VAT Information Exchange System) filing frequency corresponds to the VAT return filing frequency – monthly or quarterly, depending on turnover. Traders operating under the Special Agriculture Scheme file VIES returns annually.
Deadlines for VIES filings:
- Monthly filers: 20th of the month following the reporting period
- Quarterly filers: 25th of the month following the reporting period
- Annual VIES filers: 31 March of the year following the reporting period
Extended deadlines typically apply for June, July and the second quarter, offering additional time to file returns during the summer period.
Intrastat
The Intrastat declaration enables the National Bank of Belgium to collect statistical data on trade in goods between the EU Member States. All those subject to VAT from these Member States have to submit a declaration on their intra-Community trade when their transactions exceed a specified threshold amount.
Registration and submission
Submission of declarations can be completed online using the Onegate system of the National Bank of Belgium
Intrastat Thresholds for 2025:
Arrivals:
- Simplified Reporting: €1,500,000.00
- Detailed Reporting: €25,000,000.00
Dispatches
- Simplified Reporting: €1,000,000.00
- Detailed Reporting: €12,000,000.00
Deadlines and frequency
Intrastat respondents have to submit their declarations on monthly basis. Submissions are due by the 20th calendar day following the end of the reporting month.
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