Tax Representation in Belgium -2/28

Représentation fiscale en Belgique
Foreign companies (i.e. companies whose domicile or registered office is established abroad and which do not have a permanent establishment in Belgium) must register for VAT purposes if they carry out transactions for which they must themselves satisfy VAT in Belgium or for which a right of deduction is thereby granted for them. They can therefore appoint a tax representative in Belgium.

What are the obligations of a foreign company subject to VAT in Belgium (Tax Representation)?

A company subject to VAT is required in particular (with the exception of those which only carry out transactions exempted under article 44 of the VAT Code):

The types of activities that are affected by this registration obligation are, for example, contractors carrying out work on buildings located in Belgium but also, by extrapolation, all interventions that can be physically located on Belgian territory. The distance selling regime is also affected by recent reforms (July 2021) and requires the establishment of a tax representation in Belgium to meet the needs for declaration and payment of VAT.

The normal VAT regime in Belgium (also applicable in case of a Tax representation)

Companies must submit a monthly declaration.

Companies whose turnover does not exceed 2,500,000 euros excluding VAT (250,000 euros excluding VAT for deliveries of mineral oils, mobile telephone devices, computers and their peripherals, accessories and components, as well as than land motor vehicles subject to registration regulations) may file a quarterly declaration. These are the same standards for foreign companies benefiting from tax representation in Belgium.

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