VAT Registration in Belgium

It depends on the case. A Belgian company already in the KBO/BCE has its enterprise number activated as a VAT identification at incorporation. A foreign company is identified separately once it makes taxable supplies, intra-Community acquisitions, or receives services it owes VAT on under reverse charge (VAT Directive, Art. 214).

Yes, but only for businesses established in Belgium: the small-enterprise exemption covers turnover up to EUR 25,000 a year, reduced in proportion to the days since 1 January in a start-up year. Exceeding it by up to 10 percent keeps the exemption for the current year; exceeding it by more ends it immediately (FPS Finance, exemption regime, 2026).

Filing e604A online through MyMinfin costs nothing. A business counter or a chartered accountant may file it for you, for a fee each sets independently, not a state fee. The adjacent KBO/BCE registration, which most companies need anyway, costs EUR 111.50 per establishment unit under the 2026 tariff (FPS Economy, 2026).

No official processing time is published anywhere we could reach, including the FPS Finance pages that would normally state one. Market sources quote figures from two weeks to eight weeks, and they contradict each other by a factor of four. Treat any single figure you read elsewhere as an estimate, not a published rule.

No such certificate exists in Belgium. What exists is an attestation de validite d'un numero de TVA, issued by FPS Finance on request through MyMinfin. The European Commission's VIES tool gives the same confirmation instantly and for free, which is what most counterparties actually need (FPS Finance, 2026).

They are one family, all filed in the e604 application inside MyMinfin. Form 604A starts the identification, before operations begin. Form 604B records any later change, including a change of VAT regime. Form 604C ends the identification. There is no separate PDF to download for the ordinary case.

Possibly. Article 204 of the VAT Directive lets Belgium require a representative where no mutual-assistance instrument exists with your company's home country, and Article 205 lets it make that representative jointly liable. The Belgian rule in practice, and the guarantee it can require, are covered in full on our fiscal representative page.

Yes, in principle, as a non-established taxable person once it makes taxable supplies, intra-Community acquisitions or reverse-charge services in Belgium. The dossier and signing route below are drawn from market practice, not an official FPS Finance checklist, because the page that would confirm one is currently unreachable to automated tools.

Below EUR 10,000 of combined cross-border distance sales a year, no Belgian number is needed (VAT Directive, Art. 59c). Above that threshold, the Union One Stop Shop identifies you for VAT purposes in one Member State only, rather than in every country you sell into, including Belgium.

Yes, but the exemption is narrower than it sounds. The intra-Community statement, the client listing and the VAT number itself all remain in force, and an exempt business may not deduct the VAT it pays on its own purchases. The exemption removes the periodic return, not the rest of the admin.

The periodic VAT return through Intervat, monthly or quarterly, the intra-Community statement, and the annual client listing due by 31 March. From 1 January 2026, structured e-invoicing over Peppol applies too, unless the non-established carve-out applies. Companies that hire staff also take on Company Registration Belgium: Payroll in Belgium, and every company must file annual accounts belgium each year.

A change, including a change of regime, goes on form 604B; to move into the exemption regime, file it before 15 March, 15 June, 15 September or 15 December for effect the following quarter. Ending the identification goes on form 604C. The client listing is then due within three months of cessation.

VAT registration identifies a business for the value-added tax it charges customers, reclaims on its own purchases and reports to FPS Finance. For a company already in the KBO/BCE, it is an activation of the existing enterprise number, not the issue of a separate one.

For a Belgian company it is the enterprise number with a BE prefix, activated for VAT. The format, how to verify one through VIES, and what the number confirms about a counterparty are covered in full on Company Registration Belgium: The Belgian VAT Number.

Structured business-to-business e-invoicing over Peppol becomes mandatory from 1 January 2026, including for businesses under the EUR 25,000 exemption. A non-established taxable person with no fixed establishment in Belgium sits outside the mandate even while VAT-identified here, but must tell its counterparties so itself (efacture.belgium.be, 2026).