Het onderstaande artikel is in het engels opgesteld om evidente redenen. Voor de Belgische ondernemers is het belangrijk te weten dat we ook een nummer kunnen aanvragen in de ons omringende EU landen voor uw activiteit aldaar... (indien er belangrijke omzet aan particulieren geleverd wordt, indien er werken in onroerende staat aan vastgoed in het buitenland worden verricht, indien er stock aangehouden wordt in het buitenland, enz enz...)
There could be several reasons why a company established in a EU country needs at a certain point a Belgian VAT registration:
Importation of goods, selling goods towards consumers in Belgium (exceeding the yearly threshold of 35K), having a construction worksite in Belgium, organizing a conference, a concert , having a stock in Belgium, etc…
To obtain a Belgian VAT number, an application must be made using form 604a. The following supporting information is required:
• Copy of passport, identity card of the Director of the company, we need to know also the structure of the company and the ultimate beneficial owners…
• VAT certificate to prove the business is registered for VAT elsewhere in the EU or a certificate to prove taxable status.
• Memorandum and Articles of Association.
• An extract from the company’s national trade register.
• Statement of commencement of trading
• Copy of order forms or contracts showing that the business will be doing business in Belgium.
• Engagement letter between the company and his tax advisor Thesora.
Registration usually takes three to four weeks.
There is no VAT registration threshold for non-resident companies providing taxable supplies in Belgium. However, there is a €35,000 per year threshold for foreign companies selling goods to Belgian consumers via the internet.
Since 2004, EU countries are no longer permitted to require foreign companies to appoint a VAT fiscal representative for the purposes of VAT. Companies from EU member states may register directly with the Belgian tax authorities.
Where are Belgian VAT registrations submitted?
Foreign companies established in Belgium requiring a Belgian VAT number must submit their application to their local VAT office.
Foreign non-resident companies should apply to following address:
Kruidtuinlaan 50 Bus 3410
Tel: 0257 740 50
There will be fines for late registration if taxable supplies have already been provided. Late registration triggers a fine of EUR250 and a penalty of 15% of the VAT due
What could we do for you? (if you have a company in Germany, The Netherlands, France, Spain, etc…)
Upon receiving a Belgian VAT number, the business may start to provide taxable supplies. It will also be obliged to commence reporting. Thesora is your partner!
We’ll provide the same services for, for example France and The Netherlands
In the past a lot of foreign companies had a fiscal representative. And a lot of these companies are still carrying out their activities in Belgium trough such a fiscal representative
Nevertheless, it is an administratively more complicated system than direct VAT registration and is fiscally interesting only in very specific situations.
In a lot of cases, naming a fiscal representative is unnecessary. You need important bank warrantees for example…
Heeft u vragen? Stel ze gerust aan Thesora.