Belgian VAT Registration

Applying for a Belgian VAT Number

When do you need a Belgian VAT number?

You need a Belgian VAT number if:

  1. You purchase goods in Belgium, pay Belgian VAT, and subsequently (1) deliver these goods within Belgium and other EU countries or (2) export these goods outside the EU.
  2. You import goods into Belgium from outside the EU and then sell them in Belgium and other EU countries.
  3. You sell goods online to private individuals in Belgium and reach the distance selling threshold of €35,000.
  4. You transfer your own goods to Belgium, and there is a fictitious intra-community delivery involved.
  5. You sell goods online via Amazon. If you sell goods in other EU countries through the Pan-European FBA program, you must register for VAT directly in those EU countries.

*Are you planning to sell via Amazon’s Pan-European program? Keep in mind that you will become VAT liable in 6 EU countries (Germany, France, Italy, Spain, Poland, and the Czech Republic). **FBA stands for Fulfilment by Amazon, and Amazon’s storage facilities are referred to as “fulfilment centers.”

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Applying for the One Stop Shop VAT Belgium

Since July 1, 2021, the threshold amounts for intra-EU distance sales per EU country have been abolished. Instead, there is a single threshold of €10,000 (applicable to all intra-EU distance sales of goods, along with the sale of digital services to consumers in the EU).

Once you exceed the threshold of €10,000, you should charge the VAT rate of the EU country where your customer is located. At that point, you qualify for the One Stop Shop (OSS) scheme. You will then file VAT returns with the tax authorities once per quarter. The tax authorities will ensure that the VAT is correctly allocated to the respective countries.

You can handle your foreign VAT returns in two ways:

  1. You can file a local VAT return in each EU country where you have made sales.
  2. You can file a quarterly OSS return with the tax authorities. To do this, you need to register your business for the “Union Scheme” within the new one-stop system.

Applying for a Belgian VAT Number for Amazon FBA

As of September ’23, Belgium does not yet have an Amazon fulfilment center in the country. This means that Amazon cannot store your inventory in Belgium, and you may not necessarily need a Belgian VAT number for Amazon’s FBA program.

However, if you or another partner store inventory in Belgium, then you will indeed need a Belgian VAT number.

For more information about the One Stop Shop and its specific requirements, you can find details here.

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What do you receive when you apply for a Belgian VAT number?

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

  • Ondernemingsnummer: The Belgian VAT number. For example: BE1234567890 (country code BE + 10 digits).

How can you apply for a Belgian VAT number?

Would you like us to apply for a Belgian VAT number on your behalf? You can submit an application directly through this button. If you need more information or have questions, you can also schedule an appointment for a no-obligation personal consultation.


Apply for a Belgium VAT number