When Is VAT Registration Mandatory in Belgium? Key Rules and Steps for 2026

• VAT registration in Belgium is mandatory for non-resident companies conducting taxable transactions in the country.
• EU-based companies can register independently or with a tax representative; non-EU companies (including UK post-2021) must appoint a tax representative.
• Key situations requiring VAT registration include: e-commerce sales exceeding €10,000 to Belgian consumers, selling or purchasing goods in Belgium, storing goods in Belgium, exporting goods outside the EU, and importing goods into Belgium from non-EU countries.
• The VAT registration process is fully electronic, and companies must apply Belgian VAT rates once registered.

Source: taxenlight.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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