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Belgium - VAT registration guide

Updated by Gladys Cristiaensen and Elise DeKetelaere, PKF Bofidi

VAT registration threshold – local establishment	€0

VAT registration threshold – no local establishment	€0

Voluntary VAT registration	A taxable person that is not established in Belgium can request a voluntary VAT registration if: • the taxable person (established in the EU or outside the EU) performs works related to immovable goods in Belgium which are subject to the domestic reverse charge; or • the taxable person (established in the EU) on a regular basis makes supplies of goods or services (other than works to immovable goods) in Belgium subject to the domestic reverse charge – in this case, a voluntary VAT registration can only be requested when the annual amount of deductible Belgian input VAT exceeds a threshold of €10,000.

How to register for VAT	The Belgian VAT registration application form