Belgium
VAT Name :
Belasting over de toegevoegde waarde (BTW), Taxe sur la valeur ajoutee (TVA) or Mehrwertsteuer (MWSt)
VAT Number Format :
1234567890 (10 characters. Prefix with zero ‘0’ if the customer provides a 9 digit VAT number)
VAT Information Offices :
Algemene Administratie van de Fiscaliteit Centrum Buitenland-Beheer team 1
Kruidtuinlaan 50, bus 3410
Administration generale de la Fiscalite Centre Etrangers -Gestion team 1
Boulevard du Jardin Botanique 50 boite 3410 1000 Bruxelles
RATES
| Rate | Type | Which goods or services |
|---|---|---|
| 21% | Standard | All other taxable goods and services |
| 12% | Reduced | Types of social housing; Some agricultural products, Margarine; Food in restaurants |
| 6% | Reduced | E-books; bicycles; Hospitality (Restaurants and cafes); Foodstuffs; Food supplements; Live animals; Pharmaceuticals; Medical equipment; Books; Admissions to shows; Passenger transport; Transfer of copyrights; Performing artists; Renovation and repair of private dwellings; Certain supplies of hotel accommodation |
| 0% | Reduced | Intra-EU and international passenger transport; Some daily and weekly newspapers |
EXEMPTIONS
- Services of authors, artists, and performers
- Letting of immovable property (subject to exceptions)
- Letting of residential property
- Letting of commercial property (subject to exceptions)
- Financial services (an option to tax can apply in certain cases)
- Supply of land (other than building land)(an option to tax can apply in certain cases)
THRESHOLDS
Registration Threshold : EUR 25.000
(below threshold registration can be on a voluntary basis)
Intrastat Dispatches : EUR 1.000.000 (simplified) or EUR 25.000.000 (full)
Intrastat Arrivals : EUR 1.500.000 (simplified) or EUR 25.000.000 (full)
Distance Selling Threshold : EUR 35.000
Intra-Community Acquisition Threshold : EUR 11.200
VAT Free Shopping for Tourists : EUR 50
Non-Resident : Non-resident businesses without a fixed establishment must register for VAT (nil threshold)
PENALTIES
Late Filing : Fixed penalty of EUR 250 per late return
Late Payment : Fixed interest 0.8% of the VAT per month
Min Penalty : EUR 25
Max Penalty : EUR 500 (depending on the VAT due during the unregistered period)
Other :
– In case of audit errors, penalties up to 20% can apply for late registration
– Higher penalties may apply in cases of fraud
– Late submission of ECSL attracts a penalty of EUR 1.350
DEADLINES
Standard Tax Period : Monthly
Quarter filing if annual turnover derived from energy products, mobile phones, computers, vehicles is < EUR 250,000 or other supplies is < EUR 2.5 million provided no requirement to submit monthly recapitulative statements (EU sales lists)