| Country |
Belgium |
| Currency |
Euro |
| EU Member State |
Yes |
| Standard VAT rate |
21% |
| Reduced VAT rate |
6% / 12% |
| VAT registration limit for established businesses |
Nil |
| VAT registration limit non-established businesses |
Nil |
| VAT registration limit distance sales |
35,000 Euro |
| VAT return filing periods |
Monthly/Quarterly |
| Annual returns |
No |
| Intrastat thresholds: dispatches and arrivals |
1,500,000 Euro arrivals/1,000,000 Euro for dispatches |
| EC Sales Lists frequency |
Monthly/Quarterly |
| Additional reporting requirements |
Annual VAT filing on any supplies to Belgian customers registered for VAT in Belgium. |
| VAT recovery by non-established non-EU businesses |
Yes |
| Reverse Charge |
Yes for the majority of cross border activity |
| Extended reverse charge |
Extended reverse charge applies to the majority of supplies of goods and services made by a non-established business to a client VAT registered in Belgium |
| Fiscal representative required for non-EU businesses |
A company established outside the EU must appoint a VAT representative to register for VAT in Belgium |
| Statute of limitations |
Please contact Essentia for specific advice |
