Belgian VAT Desk

The Value Added Tax  (VAT) is named in Belgium Taxe sur la Valeur Ajoutée (TVA) or Belasting over de Toegevoegde Waarde (BTW) and has been introduced in Belgium since January 1st, 1971.

VAT RATE

The various VAT Rates are:

• Standard rate    21%
• Reduced rates   12% or 6%
• Exemptions       0%

For more information on VAT rates, please This e-mail address is being protected from spam bots, you need JavaScript enabled to view it . 

VAT RETURNS

• Monthly or quarterly (if turnover is below one million euro)
• VAT returns have to be submitted at the latest on the 20st of the month following the period aimed by the return.

Aside from VAT returns, other declarative formalities are mandatory in Belgium:

• European Sales listing
• Intratstat listing
• Annual Clients listing

For more information on VAT returns, please This e-mail address is being protected from spam bots, you need JavaScript enabled to view it .  

TAXABLE OPERATIONS IN BELGIUM

Taxable persons have to register for VAT purposes in Belgium if they make taxable supplies of goods or services in Belgium for which they are liable for the Belgian VAT due.

VAT applies to the following operations:

• Supply of goods or services made in Belgium by a taxable person.
• Intra-community acquisition of goods from another EU country by a taxable person.
• Importation of goods from non-EU countries.

For more information on taxable operations in Belgium, please This e-mail address is being protected from spam bots, you need JavaScript enabled to view it .  

LIABILITY

A generalized reverse charge system exists in Belgium. Therefore, foreign taxpayers non established in belgium having taxable operations in Belgium should invoice their client without VAT  if they are taxpayers established in Belgium and filing VAT returns or foreign taxpayers VAT registered in Belgium through a legal representative.

The client is thus liable for payment of VAT to the Belgian Treasure. 

For more information on liability, please This e-mail address is being protected from spam bots, you need JavaScript enabled to view it .  
 

RIGHT OF  DEDUCTION

*In some cases, derogations could apply to the different right of deductions mentioned above.

For more information on right of deduction , please This e-mail address is being protected from spam bots, you need JavaScript enabled to view it .  

REFUND OF BELGIAN VAT

The Belgian administration will refund VAT to taxable payers according to the procedure laid down by European Directive 2008/9 and by the 13th European Directive for companies established in non-European countries.

For more information on VAT refund, please This e-mail address is being protected from spam bots, you need JavaScript enabled to view it .  

VAT OPTIMIZATION 

There are some optimization possibilities for companies having operations in Belgium:

• Warehousing schemes: The right choice of warehousing can result in no VAT pre-financing.
• Reverse charge mechanism: The right choice of VAT registration can  result in receiving invoices without VAT.
• E.T. 14.000 license: Specific license for importers allowing to differ payement of VAT due upon importation.

For more information on VAT optimization, please This e-mail address is being protected from spam bots, you need JavaScript enabled to view it .