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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
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