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News & Tips

Intrastat threshold for Arrivals

As from 01/01/2015, Intrastat threshold for arrivals will be increased from € 700,000 to € 1,500,000. Intrastat threshold for deliveries remains unchanged.


End of prepayments for taxpayers filing quarterly VAT returns

The Ministry of Finance announced the abolition of monthly prepayments for taxpayers filing quarterly VAT returns. The legislation (not yet published) should enter into force on 01/04/2017:

  • Down payments for February and March remain mandatory
  • A December prepayment will be mandatory (same as for monthly VAT payers)

Intra-EU delivery of goods – “Certificate of entry”

The Belgian VAT authorities have published a decision authorizing to replace under specific conditions the transport document by a “destination document” as proof of intra-EU delivery of goods.

More VAT News & Tips - Belgium

DOING BUSINESS IN BELGIUM [BE] - VAT GUIDE

More info on www.vatdesk.be

General

VAT Directive

Belgium

What is the structure of the VAT number?

Each individual VAT identification number shall have a prefix in accordance with ISO code 3166 - alpha 2 - by which the Member State may be identified.

 

Belgian VAT numbers have 12 characters [BE + 10 digits]. The first number following the prefix is always "0". The last 2 digits constitute a control number.

 

What is the local name of the tax?

 

Belasting Over de Toegevoegde Waarde - Taxe sur la Valeur Ajoutée [BTW, TVA]

 

VAT rate

VAT Directive

Belgium

 VAT rates

Member States must apply a standard VAT rate [not lower than 15%] which must be the same for the supply of goods and for the supply of services.

Member States may apply either one or two reduced rates [not lower than 5%] only to supplies of goods or services as listed in the Annex III of the VAT Directive.

 

Belgium applies a standard VAT rate of 21% and two reduced VAT rates: 6% and 12%.

 

See VAT rates applied in the EU.  

VAT return

VAT Directive

Belgium

How is the tax period determined? 

The tax period shall be set by each Member State at one month, two months or three months.

Member States may, however, set different tax periods provided those ones do not exceed one year. 

Monthly/Quarterly

Your company has to report its VAT position by filing periodical VAT returns on a monthly basis [standard tax period].

Quarterly reporting period  can be opted for under conditions.

 

When should periodical VAT return be filed?

The VAT return shall be submitted by a deadline to be determined by Member States.

That deadline may not be more than two months after the end of each tax period.

 

Periodical VAT returns must be filed by electronic means via "Intervat" to Belgian VAT authorities before the 20th day of the month [20 of N+1] following the tax period [month/quarter] to which it relates.

Statement

VAT Directive

Belgium

Annual recapitulative statement

Is this requirement laid down in the country and what is the filing deadline?

Member State may require taxable persons to submit a return in respect to all transactions carried out in the preceding year.

That return shall provide all the information necessary for any adjustments.

 

Your company is not required to file any summarizing annual VAT return in Belgium.

 

 

Recapitulative statement of intra-EU supply of goods [European Sales Listing - ESL]

Are quarterly filings allowed by the country and what is the filing deadline?

The recapitulative statement shall be drawn up for each calendar month.

However, Member States, in accordance with the conditions and limits which they may lay down, may allow taxable persons to submit the recapitulative statement on each calendar quarter where the total quarterly amount of intra-EU supplies of goods does not exceed either in respect of the quarter concerned or of any of the previous four quarters the sum of € 50.000 or its equivalent in national currency.

The recapitulative statement shall be submitted within a period not exceeding one month.

 

The recapitulative statement [ESL] must be drawn up depending on the periodicity of the VAT return [month/quarter].

Foreign companies filing quarterly VAT returns have to submit the statement on a quarterly basis accordingly.

ESL should be filed by electronic means via "Intervat" before the 20th day of the month following the reporting period [month or quarter] to which it relates.

Payment

VAT Directive

Belgium

What is the payment deadline?

Any taxable person liable for the payment of the VAT must pay the net amount of the VAT when submitting the VAT return. 

Member States may, however, set a different date for payment of that amount.

 

 

The VAT due should be paid by filing deadline for the VAT return - no later than the 20th day of the month after the end of the tax period [month/quarter] to which it relates.

Are interim payments required?

Member States may require interim payment to be made.

A "December advance payment" must be made on December 24th.

 

VAT refund

VAT Directive

Belgium

VAT refund for companies VAT registered in the country.

Is any VAT credit automatically carried forward or refunded?

Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period. However, Member States may refuse to refund or carry forward if the amount of excess is insignificant.

 

A VAT credit is in principle automatically carried forward to the next period, unless a tax refund has been applied for.

Special measures for foreign companies

VAT Directive

Belgium

Optional reverse charge [art. 194 of the VAT Directive] for non-resident supplier.

SUPPLY OF GOODS

Member States in which the VAT is due may provide that the person liable for the payment of VAT is the person to whom the goods or services are supplied where the transaction is carried out by a taxable person who is not established in the country in which the VAT is due.

Reverse charge is applicable to all domestic supplies of goods carried out by a taxpayer not established in Belgium provided the customer is a taxpayer established in Belgium filing ordinary VAT returns or a taxpayer not established in Belgium having a VAT number as well as a VAT representative in Belgium.

Reverse charge in Belgium - How to apply it? Read more

 

Optional reverse charge [art. 194 of the VAT Directive] for non-resident provider. 

SUPPLY OF SERVICES

Member States in which the VAT is due may provide that the person liable for the payment of VAT is the person to whom the goods or services are supplied where the transaction is carried out by a taxable person who is not established in the country in which the VAT is due.

Reverse charge is applicable to all domestic supplies of services carried out by a taxpayer not established in Belgium provided the customer is a taxpayer established in Belgium filing ordinary VAT returns or a taxpayer not established in Belgium having a VAT number as well as a VAT representative in Belgium.

Reverse charge in Belgium - How to apply it? Read more

 

Do special arrangements apply to "call-off-stock"?

 

Yes

Simplification measures are applicable for consignment stock.

Foreign taxpayers are therefore not required to be VAT registered in Belgium provided the conditions are met.

 

Triangulation can be applied when the middleman (B) is VAT registered [as a non-established company] for others supplies in the 3rd country [Member State of destination]?  

Triangulation regime ABC can be applied even if the middleman B is VAT registered as a non-established company in Belgium [Member State C].

Furthermore, Belgium applies the special regime in chain transaction involving four parties provided Belgium is Member State 4 [country of arrival of the goods] and the transport is linked to supply B-C. This measure will allow C to avoid VAT registration in Belgium.

 

VAT on import

VAT Directive

Belgium

VAT warehousing regime

Member States may exempt the importation of goods and the supply of goods which are intended to be placed under warehousing arrangements other than customs warehousing.

 

Yes

Belgium has introduced VAT warehousing regime applicable under specific conditions. In this case, the transaction is exempted and no VAT registration is required for the foreign company.

VAT on importation – Postponed accounting via the VAT return.

Is it possible for a company to pay the import VAT via the periodical VAT return?

Member States may provide that VAT on importation does not need to be paid at the time of importation on condition that it is entered as such in the VAT return  to be submitted.

 

Yes

Postponed accounting via the VAT return is possible under specific authorization [licence E.T. 14.000]. A specific deferred payment for VAT purposes only is also applicable under conditions.

More info on licence ET 14.000

 

Miscellaneous

VAT Directive

Belgium

Intrastat Threshold  

Dispatches: € 1.000.000

Arrivals : € 1.500.000

Distance Sales - Threshold  

€ 35.000

See various thresholds applied in the EU

 Ministry of Finance - website  

 www.minfin.fgov.be

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