Updated by Gladys Cristiaensen and Elise De Ketelaere, PKF Bofidi
Key data (Belgium)
Information up to date as at 1 March 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 |
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Web page updated on 24 Aug 2024 16:21