Belgium — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|21%||12%, 6%, 0%||Euro (EUR)|
Belgium's general VAT rate is 21%, with other rates including 12%, 6% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Belgian Ministry of Finance (http://www.minfin.fgov.be) in Brussels.
Visitors to Belgium can qualify for a VAT refund on all purchases made for export - learn more about Belgium VAT refunds here.
Belgium has the following special VAT rates for certain items:
6% reduced VAT rate: newspapers; hotels; medical; housing and construction; tourism; sporting events; art; immovable property renovation
12% reduced VAT rate: restaurants; social housing.
Belgium is a member of the European Union Member State trading bloc, which may affect international VAT collection and regulations.
Belgium's consumption tax is called the Value-added tax (VAT),
Belasting over de toegevoegde waarde (BTW)
Taxe sur la valeur ajoutée (TVA)
Belgium VAT rates for 2018
- 6%, 12%
- Zero-rated, exempt and exempt with credit
Belgium VAT number format
Businesses in Belgium that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Belgian Ministry of Finance, and will follow a certain format. The VAT number format is From 1 January 2008, the taxable person should use:.
Prefix: BE 10 digits: ZNNN.NNN.NNN Z = 0 or 1 N = figure from 0 to 9
Belgium VAT return periods
Businesses in Belgium that are required to collect tax from consumers must file regular tax returns with the Belgian Ministry of Finance in Brussels. Belgium's VAT return periods are:
Monthly for all VAT-registered persons but quarterly for those whose total annual turnover (VAT exclusive) does not exceed EUR2,500,000 (EUR250,000 for specific business sector) and whose quarterly intra-EU supplies do not exceed EUR50,000
Belgium Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Belgium are required to start collecting and remitting tax.
- Distance selling
- Intra-Community acquisitions
- EUR11,200 (for exempt taxable persons)
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Belgium are required to collect taxes from the consumer.
Belgium VAT Refunds
Belgium has a VAT refund program that allows tourists and others to receive a refund of any Belgium VAT paid on goods purchased in Belgium that are being exported from the country.
The minimum purchase amount needed to claim a VAT refund is €50.00 Euros (which would yield a VAT refund of about €10.5). SalesTaxHandbook has detailed information about Belgium's VAT refund program:Learn More About Belgium VAT Refunds
Belgium Tax Sources & Citations
- EN: Belgium Value Added Tax
- RU: НДС Бельгия
- CN: 比利时 增值税
- Belgium Belgian Ministry of Finance (http://www.minfin.fgov.be)
- Ernst & Young global VAT tax study, Belgium (updated 2018)
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