Belgium is one of the 27 Member States of the European Union.

Basic VAcTs

Latest update 01.06.2024
Country ISO Code BE
EU Member State Yes
Local name Taxe sur la valeur ajoutée (TVA); and Belasting over de toegevoegde waarde (BTW)
VAT number format BE 1012345698
VAT Rates  
Standard VAT Rate 21%
Reduced VAT Rate 6%
Special Reduced VAT Rate 12%
VAT Compliance  
Standard VAT Return filing period Month or (calendar) quarter + Annual Listing
Standard VAT Return filing deadline 20th day of month following filing period

VAT Representation required for non-resident

Not mandatory. Recommended for foreign
businesses that want to use the postponed
accounting on import.
Record retention period 10 years
Electronic invoicing Not mandatory for B2B transactions

Click HERE for more info
Real-time reporting n.a.
Special Rules  
General domestic reverse charge for domestic
supplies of goods by non-resident businesses?
Yes, to customers with BE VAT number
Other domestic reverse charge mechanisms? Yes, e.g. (sub-)contracting work and supply
of CO2-certificates
Postponed Accounting on Import Yes, with ET 14.000 license
VAT Grouping possible? Yes
VAT Refunds for non-EU businesses? Yes (no reciprocity)
Link to VAT Law  HERE

Below is an overview of the latest VAT news for this country.

Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.

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VAT news
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