BE Value-added tax (VAT) Rates 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),

Local names

Belasting over de toegevoegde waarde (BTW)

Taxe sur la valeur ajoutée (TVA)

which was introduced in January 1971.


Belgium VAT rates for 2017

Standard
21%
Reduced
6%, 12%
Other
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.

Registration
None
Distance selling
EUR35,000
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

BE Value-added tax (VAT) Rates Belgium Tax Sources & Citations

  • EN: Belgium Value Added Tax
  • RU: НДС Бельгия
  • CN: 比利时 增值税
Note: This page is intended to be a simple overview of Belgium's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Belgium tax information on this page is incorrect or out of date.
Citations:
  1. Belgium Belgian Ministry of Finance (http://www.minfin.fgov.be)
  2. Ernst & Young global VAT tax study, Belgium (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/be-belgium