VAT Activation in Belgium: Procedures and Regimes

Why Activate VAT?

Any business carrying out an economic activity in Belgium must in principle be identified for VAT. VAT number activation is a legal obligation that allows you to charge VAT to your clients and recover VAT on your professional purchases.

The Activation Procedure

Required Documents

• Form 604A (declaration of commencement of activity)
• Copy of the manager's identity card
• Company articles (if applicable)
• Proof of registered office (lease, domiciliation contract)
• Detailed description of the activity

The Appointment at the VAT Control Office

Since 2019, VAT activation is mainly done electronically through the business counter. However, the VAT control office may summon the applicant for an interview.

Activation Timeline

• Via business counter: 1 to 3 business days
• With VAT office summons: 2 to 4 weeks

VAT Regimes

Normal Regime

• Monthly or quarterly VAT returns
• Invoicing with VAT (6%, 12%, or 21% depending on goods/services)
• Recovery of VAT on professional purchases

Exemption Regime (Small Businesses)

If your annual turnover does not exceed €25,000:

• No VAT to charge
• No periodic VAT returns
• No VAT recovery on purchases
• A simplified annual return

Flat-Rate Regime

Reserved for specific sectors (bakeries, butcher shops, etc.):

• VAT calculated on a flat-rate basis
• Simplified accounting

VAT Rates in Belgium

Declaration Obligations

• Periodic returns: monthly (turnover > €2,500,000) or quarterly
• Annual client listing: before March 31
• Intra-community declaration: if you carry out transactions with other EU countries

Conclusion

VAT activation is an essential step in starting a business in Belgium. Understanding the different regimes allows you to optimize your tax management.

Need help activating your VAT? LegalBelgique handles all the procedures for you.