Get a VAT Number for Belgium sorted with the industry’s most trusted provider
Belgium VAT News
Belgium Implements New E-Invoicing Mandate for B2B Transactions
Belgium has introduced mandatory e-invoicing for domestic B2B transactions, requiring businesses to issue and receive structured electronic invoices through the PEPPOL network.
Belgian Tax Authority Updates DAC7 Reporting Guidelines
Belgium has updated its guidelines for the DAC7 reporting requirements, which require digital platform operators to report seller information to tax authorities annually.
Is VAT registration required in Belgium?
Whether you need to register for VAT in Belgium depends on your business location, the nature of your sales, and where your goods are held at the time of sale.
🕐 Looking for advice tailored to your situation? Schedule a free 15-minute consultation with one of our specialists today.
My B2C business is based outside the EU
For businesses based outside the EU, VAT obligations in Belgium depend on where your inventory is located and whether you’re selling to Belgian consumers or businesses.
Get Registered for IOSS, Fast
Ready to start selling to Belgium customers? Begin your IOSS registration today, and we can secure your IOSS number in as little as three working days.
Selling goods on a marketplace
Since 2021, platforms like Amazon and eBay collect and remit VAT on qualifying B2C sales in Belgium. Marketplaces handle VAT when:
Important: Storing goods in Belgium still triggers a VAT registration requirement there, even if the marketplace collects VAT. Orders above threshold limits require your own VAT registration in Belgium or a DAP shipment.
Don’t let VAT get in the way of marketplace growth
Expand your marketplace presence in Belgium while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling Digital Services and Digital Goods to Belgium
In Belgium, digital services — eBooks, online courses, streaming, and software downloads — are subject to Belgian VAT. Non-EU sellers can use the OSS scheme to simplify registration across the EU, including Belgium.
To sell digital services to Belgium customers, you can choose one of two registration routes depending on how your service is delivered.
Expert advice recommended: Determining whether your offering qualifies as “electronically supplied” is complex and has major VAT implications. We recommend consulting an expert if you sell digital services.
My B2C business is based in the EU
Assuming you are not established in Belgium, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in Belgium
Holding inventory in Belgium creates a VAT obligation. You must either register there or use the One Stop Shop (OSS) scheme in your home country.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in Belgium, IOSS registration, or Delivered at Place (DAP). For services, you must register for OSS with your home tax authority when selling to EU consumers.
Feeling Confused? Take the EU VAT Quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
Take the Quiz →
VAT on Sales to Belgian Businesses
When selling B2B in Belgium, your customer can self-assess VAT via the reverse-charge mechanism if they are VAT-registered. Registration may still be required if you hold stock in Belgium.
🌎 Based outside the EU, selling B2B
If your Belgium customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
🇪🇺 Based in the EU, selling B2B
In many cases, intra-EU B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Belgium invoicing and reporting requirements.