Belgian VAT Registration

Belgian VAT number registration

VAT Rates Belgium

VAT rates Belgium:

  • General or high VAT rate in Belgium = 21%
  • Low VAT rate in Belgium = 12% and 6%

E-commerce figures Belgium

Belgian population = 11.46 million2020: 82% of the population in Belgium buys onlineTop 5 e-commerce retailers Belgium:

  • Bol.com = €447 million
  • Coolblue.be = € 346 million
  • Zalando.be = €340 million
  • Amazon.fr = €239 million
  • Apple.com = €158 million

When do you need a Belgian VAT number?

You need a Belgian VAT number if:

  • you buy goods in Belgium, and therefore pay Belgian VAT, and you subsequently deliver these goods (1) within Belgium and other EU countries or (2) export these goods outside the EU
  • you import goods into Belgium from outside the EU and then you sell them in Belgium and other EU countries
  • you sell goods online to private individuals in Belgium and reach the distance selling threshold of €35,000
  • if you transfer your own goods to Belgium, this is a fictitious intra-Community delivery
  • you sell goods online through Amazon. When you sell goods in other EU countries through the Pan-European* FBA** program, you must register directly for VAT in those EU countries

*Are you planning to start selling Pan-European through Amazon? Then you have to take into account that you are in 6 EU countries (Germany, France, Italy, Spain, Poland and the Czech Republic).**FBA stands for Fulfillment by Amazon. Amazon’s repositories are called “fulfillment centers.”

Threshold amounts in Belgium (valid until July 1, 2021)

Threshold amount VAT registration Belgium for distance sales: € 35,000Intrastat threshold amounts in Belgium:

  • Arrival € 1,500,000
  • Dispatches € 1,000,000

Threshold amounts disappear, what will change? (One Stop Shop request VAT number Belgium)

The thresholds for intra-EU distance sales per EU country will expire on 1 July 2021. Instead there will be 1 joint threshold of 10,000 euros (valid for all intra-EU distance sales of goods together with the sale of digital services to consumers in the EU). If your total amount of foreign sales in EU countries remains below 10,000 euros annually, you can continue to charge Dutch VAT as a Dutch webshop as long as the transport of the shipment starts in the Netherlands and that you have a branch in an EU country. As soon as you exceed the threshold of 10,000 euros, you will charge the VAT rate of the EU country where your customer is located. You can arrange your foreign VAT return in 2 ways:

  1. You file a local VAT return per EU country in which you have sold.
  2. You register your company for the ‘Union scheme’ within the new one-stop-shop system of the Tax Authorities.

Requesting a Belgian VAT number for Amazon FBA

To sell successfully on Amazon, it’s best to stock up locally. This means that the customer receives the product the next day. To use Fulfillment by Amazon (FBA) you will need a Belgian VAT number. If you do not do this, your Amazon account will be blocked immediately.

What do I get when I apply for a Belgian VAT number?

When applying for a Belgian VAT number, you will receive the following documentation from us:

  1. Company number: the Belgian VAT number. For example: BE1234567890 (BE + 10 characters)

How can you apply for a Belgian VAT number?

Do you want us to register a Belgian VAT number for you? Our local Staxxers are happy to help and are at your service.

Get your Belgian VAT number