Belgium

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