When does a foreign company need to register for VAT purposes?
Foreign companies may need to register for Belgian VAT purposes when performing VAT taxable activities on Belgian territory.
Most common scenarios include:
- Importing goods into Belgium;
- Performing an intracommunity acquisition of goods in Belgium;
- Selling goods from Belgium to other Member States;
- Buying and selling goods within Belgium;
- Organising live events, conferences etc. in Belgium;
- Holding goods in a warehouse in Belgium as stock;
- Distance selling to private individuals (e.q. internet selling).
What is the threshold for having a Belgian VAT registration?
There is no VAT registration threshold for non-resident companies providing taxable supplies in Belgium. However, a foreign company that sells goods to Belgian private individuals is compelled to register for Belgian VAT purposes as from the moment the threshold of €35.000/year is exceeded (sales via the internet - "distance selling").
A foreign company can also choose to charge Belgian VAT as from the first sale.
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Does a foreign company need to register for Belgian VAT when holding a stock in Belgium?
Foreign companies without a Belgian permanent establishment can be held to register for Belgian VAT purposes in order to report their intracommunity acquisitions in Belgium and/or their sales.
The Belgian VAT legislation provides 2 VAT simplification schemes for situations where a foreign company holds a stock in Belgium (so called 'call-off stock' and 'consignment stock'). Both schemes aim to avoid mandatory VAT registration of the foreign company in Belgium.
The Belgian VAT legislation provides 2 VAT simplification schemes for situations where a foreign company holds a stock in Belgium (so called 'call-off stock' and 'consignment stock'). Both schemes aim to avoid mandatory VAT registration of the foreign company in Belgium.
Does a foreign company need to appoint a fiscal representative?
Only companies based in a non-European country are required to appoint a Belgian fiscal representative when they register for Belgian VAT. Companies established in the European Union may register directly for Belgian VAT purposes, but can still opt to appoint a Belgian fiscal representative.
Does a foreign company need to pay Belgian VAT when importing goods into Belgium?
The importation of goods into Belgium is a VAT taxable transaction. Therefore, foreign companies have to register for Belgian VAT and pay the import VAT/duties when the goods are subsequently sold or installed in Belgium.
However, once registered for Belgian VAT purposes, a request for a specific license can be filed with the Belgian VAT authorities. This license permits that the VAT upon importation is 'shifted' to the Belgian VAT return instead of having to settle the VAT at the time of importation (no upfront cash payment). In general, the import license avoids a prefinancing of the Belgian VAT.
However, once registered for Belgian VAT purposes, a request for a specific license can be filed with the Belgian VAT authorities. This license permits that the VAT upon importation is 'shifted' to the Belgian VAT return instead of having to settle the VAT at the time of importation (no upfront cash payment). In general, the import license avoids a prefinancing of the Belgian VAT.
What information is required for obtaining a Belgian VAT number?
The Belgian VAT authorities request foreign companies to join additional information to their application form, such as a certificate of the VAT taxable status in the home country, a copy of the articles of incorporation, etc.
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Since we are part of a global network, we can also assist you in obtaining a VAT number in other EU Member States.
Tel: (+32) 9 265 83 20