Updated by Gladys Cristiaensen and Elise De Ketelaere, PKF Bofidi
Key data (Belgium)
Information up to date as at 1 September 2024.
| A. VAT registration and deregistration thresholds |
| VAT registration | €0 |
| Small businesses | €25,000 |
| Distance selling of goods and BTE services, for EU established businesses only | €10,000 |
| Relevant intra-EU acquisitions by fully exempt taxable persons/non-taxable legal entities | €11,200 |
|
| B. VAT rates |
| Standard rate | 21% |
| Reduced rates | 12%, 6%, 0% |
| Zero rate | 0% |
|
| C. VAT return filing periods |
| All businesses (in general) | Monthly VAT returns |
Where the following conditions are met:
• Annual turnover does not exceed €2.5 million.
• The turnover related to the sale of energy products, |
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:10