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.
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What is the VAT rate in Belgium?
21%
Standard rate: 21%
Reduced rates: 6% and 12%
6% rate applies to essential goods e.g. food, books, medicine.
12% rate applies to restaurant services, social housing.
Zero rate
The 0% rate applies to exports or intra-community supplies of goods.
Exempt categories: Activities in public interest, such as health, education, finance and insurance services.
VAT registration in Belgium
Belgium does not operate a VAT registration threshold. All taxable businesses must register for VAT. However, businesses established in Belgium with an annual turnover below €25,000 may apply for the small enterprise exemption scheme, under which they do not charge VAT.
For cross-border B2C sales within the EU, a €10,000 EU-wide threshold applies. Below this threshold, businesses may charge VAT in their country of establishment. Above this threshold, VAT must be accounted for in the customer’s Member State, either through local registration or via the One Stop Shop (OSS).
Non-resident businesses (EU and non-EU) making taxable supplies in Belgium are generally required to register for VAT from their first taxable transaction. Non-EU businesses may need to appoint a fiscal representative and can use OSS or Import OSS (IOSS) schemes where applicable.
eInvoicing requirements
Mandatory domestic B2B eInvoicing will apply in Belgium from 1 January 2026.
Belgian VAT-registered businesses established in Belgium must issue and receive structured electronic invoices for domestic B2B transactions. These invoices must comply with European standards (EN 16931) and are typically exchanged via the Peppol network.
The mandate does not apply to B2C transactions or most cross-border supplies.
VAT return filing and deadlines
Monthly VAT returns are due 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 does not exceed €2,500,000, and
- Turnover does not exceed €250,000 for certain goods (e.g. energy products, mobile phones, computers and motor vehicles).
Business with intra-community supplies above €50,000 per quarter are required to file monthly VAT returns.
Quarterly VAT filing is not permitted where monthly intra-community (EC Sales List/VIES ) reporting is required.
Annual Client Listings:
- Belgian VAT-registered businesses must submit an annual listing of supplies to Belgian VAT-registered customers exceeding €250.
- Listings must be filed before 31 March of the following year
A VAT return must be filed electronically via the web application INTERVAT.
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VAT penalties
In Belgium, VAT penalties are divided into proportional and non-proportional categories.
- Proportional penalties are calculated as a percentage of the VAT due and typically apply in cases of late payment or underreporting (e.g. 5%-15% depending on the circumstances).
- Non-proportional penalties are fixed administrative fines applied for non-compliance, such as late filing. These can range up to €5,000 depending on the nature and frequency of the infringement (e.g. €100 per month for late VAT returns).
Fiscal representatives
Non-EU businesses registering for VAT in Belgium are generally required to appoint a local fiscal representative. The representative is responsible for managing VAT compliance, including registration, filing VAT returns, making payments and liaising with the tax authorities and is typically jointly liable for the VAT obligations.
This requirement does not apply to businesses established in countries that have mutual assistance agreements with the EU/Belgium (e.g. Norway and the United Kingdom), which allow direct VAT registration without a fiscal representative.
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) reporting frequency depends on the level of intra-community supplies.
- Monthly filing is required where intra-Community supplies exceed €50,000 per quarter.
- Quarterly filing is permitted where this threshold is not exceeded.
In practice, VIES filing frequency often aligns with VAT return frequency, but it is determined independently based on intra-EU activity.
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 filers: 31 March of the year following the reporting period
Intrastat
Intrastat is a statistical reporting system used by the National Bank of Belgium to collect data on the movement of goods between EU Member States. It applies to VAT-registered businesses trading goods within the EU. Businesses must submit Intrastat declarations once their intra-EU trade exceeds the applicable thresholds (applied separately to arrivals and dispatches).
Registration and submission
Submission of declarations can be completed online using the Onegate system of the National Bank of Belgium
Intrastat Thresholds:
Arrivals:
- Simplified Reporting: €1,500,000
- Detailed Reporting: €25,000,000
Dispatches
- Simplified Reporting: €1,000,000
- Detailed Reporting: €12,000,000
Deadlines and frequency
Intrastat declarations are submitted monthly and must be filed by the 20th calendar day following the reporting month.
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