VAT Compliance

In short:

We help non-Belgian companies to obtain a Belgian VAT registration and to comply with Belgian VAT formalities (e.g. filing VAT returns, listings, etc.).

We can also help with VAT registrations and VAT compliance in other countries (via a selected network of VAT and GST advisors worldwide).

Vatsquare vat compliance
Dedicated vat support vatsquare

When is a non-Belgian company required to register for VAT in Belgium?

  • Importing goods in Belgium
  • Storing goods in Belgium
  • Construction works in Belgium
  • Installation works in Belgium
  • …

Belgian VAT registration

  • Backdated registration: in principle not possible but corrections for the past can be done in transparency with the Belgian authorities. In case of a spontaneous correction, no fines are imposed.
  • Time between filing the application and the activation of the VAT number: 6-8 weeks
  • Language of the application file: official documents in French, Dutch or German
  • Apostilles required: no
  • Fiscal representative required: yes for non-EU established taxpayers (except Norway and UK)

Belgian VAT formalities

Periodic Belgian VAT return

  • Periodicity: Quarterly returns can be requested if the annual turnover is below 2.500.000 EUR excl. VAT (250.000 EUR for certain sectors like energy, telecom, vehicles,…) and if the intracommunity supplies or triangular sales from Belgium do not exceed 50.000 EUR (in the current or in one of the previous four quarters).
  • Filing due date: 20th of the month following the reporting period for monthly filers and the 25th of the month following the reporting period for quarterly filers.
  • Filing required when nothing to report: yes, nil return
  • Payment of VAT due (when the VAT return results in a payment position): 20th of the month following the reporting period for monthly filers and the 25th of the month following the reporting period for quarterly filers.

European Sales Listing

  • Periodicity: follows the periodicity of the VAT return
  • Filing due date: 20th of the month following the reporting period for monthly filers and the 25th of the month following the reporting period for quarterly filers.
  • Filing required when nothing to report: no

Annual Sales Listing

  • Periodicity: annually
  • Filing due date: before March 31ˢᵗ of the following year
  • Filing required when nothing to report: yes (via the VAT return)

Intrastat reporting

  • Only required when the threshold is exceeded (1.5 million for arrivals and 1 million for dispatches)
  • Periodicity: monthly
  • Filing due date: 20th of the month following the reporting period
  • Filing required when nothing to report: yes