VAT in Belgium

1. What is the VAT in Belgium?

Since January 1996, the standard rate for VAT in Belgium has been 21%. A reduced rate of 12% applies for medicine, margarine, tubes, TV cable or social housing, while a VAT reduced rate of 6% is available for all types of renovation work, such as shoe repair or house painting, as well as basic necessities, such as food or pharmaceuticals. newspapers or magazines are exempt from VAT in Belgium and that is the case for 

2. How can I get a VAT refund in Belgium?

The procedure stated by law mentions that the Belgium Administration must refund VAT to all taxpayers. However, there are some exceptions. Accommodation costs, tobacco and food expenses are not refundable, while cars are only 50% deductible. Claims for VAT refund in Belgium can either be submitted to the tax office or electronically. One does not have to register with the system in order to have access to the tax portal. Together with the application form that must be submitted in French, English, Dutch or German, the invoices are also requested. Only an authorised person or a representative appointed by a power of attorney can submit the claim for VAT refund in Belgium.

3. How can I register for VAT in Belgium?

A company must register for VAT in Belgium before starting its activity. A “commencement of trading” declaration must be filed with the VAT office in the district where the company is established. The procedure is complete only when a VAT number is issued in the form of ten digits following the country code BE. VAT number must be mentioned in all contracts, invoices, order forms or other official documents. The registration for VAT in Belgium can be either performed by the owner or by a VAT representative.

4. How does intra-community VAT work in Belgium?

An intra-community acquisition of goods in Belgium is completed on the arrival of goods in Belgium. VAT is due on the 15th day of the following month. However, due to Belgium’s membership in the European Union, transactions in intra-community space are usually zero-rated when it comes to VAT.

BridgeWest offers company registration in Belgium, including virtual office and other related services.