VAT in Belgium: practical guide for businesses
Understanding the Belgian VAT system: rates, obligations, VAT number and link with the BCE number.
In brief
In Belgium, VAT applies at four rates (21%, 12%, 6%, and 0%) depending on the nature of goods and services. The VAT number is directly derived from the BCE number (prefix BE). Taxable persons must file periodic declarations via MyMinFin/Intervat and submit an annual listing of B2B transactions with other Belgian taxable persons.
The VAT system in Belgium
Belgium applies Value Added Tax (VAT) in accordance with European directives.
VAT rates
| Rate | Application |
|---|---|
| 21% | Standard rate (majority of goods and services) |
| 12% | Intermediate rate (restaurants, social housing) |
| 6% | Reduced rate (food, books, medicine) |
| 0% | Exempt (medical care, education, exports) |
The Belgian VAT number
The VAT number is directly derived from the BCE number:
- BCE number: 0123.456.789
- VAT number: BE0123456789
Verify a VAT number
Our API allows you to search for a company by its BCE/VAT number:
1 2 3 4 5 6
const response = await fetch(class="code-string">'/api/companies/0123456789', {
headers: {
class="code-string">'X-API-Key': class="code-string">'your_key',
class="code-string">'X-API-Secret': class="code-string">'your_secret',
},
});VAT obligations
Periodic declarations
- Monthly: turnover > €2,500,000/year
- Quarterly: turnover ≤ €2,500,000/year
Conclusion
The Belgian VAT system is closely linked to the BCE/KBO register. Our API facilitates VAT number verification. Go further with our guide to accounting obligations for Belgian companies, our article on the Belgian VAT exemption regime up to 25,000 euros in 2026 and our guide on mandatory Peppol e-invoicing in 2026. You can also read our article on Belgian invoicing VAT intracom and automatic reverse charge.
Frequently asked questions
What VAT rates apply in Belgium in 2026 ?
In Belgium, four VAT rates apply in 2026. The standard rate of 21% covers the majority of goods and services. The intermediate rate of 12% applies notably to catering and social housing. The reduced rate of 6% covers food, books, and medicines. The 0% rate (exemption) applies to medical care, education, and exports.
What is the difference between monthly and quarterly VAT returns in Belgium ?
In Belgium, taxable persons with annual turnover exceeding 2,500,000 euros must file a monthly VAT return via Intervat. Those below this threshold may opt for quarterly filing. Monthly returns allow better monitoring of VAT cash flow but involve more administrative work. In both cases, the deadline is the 20th of the month following the period.
How do you obtain a Belgian VAT number and what is its link with the BCE number ?
The Belgian VAT number is automatically derived from the BCE number upon VAT registration: simply add the prefix BE before the 10-digit BCE number. For example, BCE 0123.456.789 becomes VAT BE0123456789. Registration is done through the SPF Finances or your enterprise counter. The Company Belgium API lets you instantly verify whether a BCE number corresponds to an active VAT-registered entity.
What is the VAT exemption scheme and who can benefit from it in Belgium in 2026 ?
The Belgian VAT exemption scheme allows small businesses with annual turnover not exceeding 25,000 euros (threshold raised in 2024) to neither collect nor declare VAT. These businesses state the legal exemption mention on their invoices and cannot deduct VAT on their purchases. This scheme is optional for those who exceed the threshold but have an interest in remaining under it based on acquired rights.
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