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