Belgium Sales Tax VAT

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Value added tax (VAT) has been introduced in Belgium starting with 1st of January 1971; the standard VAT is applicable at a rate of 21% for goods and services commercialized on the Belgian territory.

Goods and services that are provided by an enterprise are subject to VAT, in principle. VAT is a tax on consumption borne by the final consumer. VAT is collected in successive steps, i.e. every transaction of a production and distribution process. The normal rate is 21%. However, the lower rates of 6% and 12% are applied to certain categories of goods and services. Parties who are subject to VAT need to meet a certain number of obligations: filing a declaration about the start-up, modification or cessation of an activity keeping accounts of invoices and revenue (the obligations vary according to the VAT regimes) a periodic VAT statement (quarterly or monthly, depending on the case) a special VAT statement for taxable persons subject to certain special regimes that do not conform to the “classic” periodic declaration an annual listing of clients who are taxable persons a list of intra-community operations (with other EU countries).

If you wish to apply for Sales Tax inBelgium, please register in the form below the reasons for needing sales tax VAT in Belgium or send us an email.