VAT Returns – Belgium

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

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
12%ReducedTypes of social housing; Some agricultural products, Margarine; Food in restaurants
6%ReducedFoodstuffs; 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%ReducedIntra-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 : arrivals (full) EUR 25.000.000
Intrastat : arrivals (simplified) EUR 1,000,000)
Intrastat : dispatches (full) EUR 25.000.000
Intrastat : dispatches (simplified) EUR 1.000.000)
Distance Selling Threshold : EUR 35.000
Intra-Community Acquisition Threshold : EUR 11.200
VAT Free Shopping for Tourists : EUR 50

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

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)