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.