1. Why Belgium is a Prime E-commerce Market:

  • High internet penetration and tech-savvy population.
  • Strategic location in Europe.
  • Strong logistics infrastructure.

2. VAT Registration Requirements in Belgium:

  • Previously: Country-specific threshold of €35,000 for distance selling.
  • Now: EU-wide threshold of €10,000 implemented since July 2021.
  • Mandatory for businesses supplying goods/services in Belgium.
  • Non-Belgian companies must register if they carry out taxable transactions.

3. Necessary Documentation for VAT Registration:

  • VAT certificate or proof of taxable status.
  • Memorandum and Articles of Association.
  • Extract from the national trade register.
  • Evidence of business activities in Belgium (e.g., order forms, contracts).

4. Where to Submit VAT Registrations:

  • Local VAT office for companies established in Belgium.
  • Central VAT Office for Foreign Taxpayers (BCAE) for non-resident companies.

5. Processing Time for VAT Registration:

  • Typically takes 3-4 weeks after document submission.

6. Understanding Belgian VAT Rates:

  • Standard rate: 21%
  • Intermediate rate: 12%
  • Reduced rate: 6%
  • Zero rate: 0%

7. VAT Number Format in Belgium:

  • 10-digit number starting with ‘BE’.
  • Includes type of legal entity and unique identification number.

8. Tax Authorities in Belgium:

  • Federal Public Service Finance (FPS Finance) for federal taxes.
  • Regional tax authorities for regional taxes.

9. Consequences of Late Registration:

  • Fines and penalties for late registration and VAT due.

10. Getting Help with VAT Registration:

  • Free consultations and support available for uncertain or ready-to-register businesses.

Belgium’s VAT system is crucial for businesses engaging in e-commerce and other commercial activities within the country. Understanding and complying with the VAT registration process, rates, and authorities are essential for smooth operations and avoiding penalties.

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