Intra-Community VAT in Belgium: Guide for Businesses

The Intra-Community VAT System

Since the creation of the European single market in 1993, trade in goods and services between EU member states has been subject to a specific VAT regime. In Belgium, this regime is governed by the VAT Code (Articles 39bis and following) and its implementing decrees.

The Intra-Community VAT Number

Every Belgian company identified for VAT has an intra-community VAT number in the format BE 0XXX.XXX.XXX. This number is essential for:

• Intra-community supplies (exempt)
• Intra-community acquisitions
• Cross-border services
• Validation via the VIES system (VAT Information Exchange System)

Intra-Community Supply of Goods

Principle: Exemption with Right to Deduct

When a Belgian company sells goods to a VAT-identified customer in another EU member state, the supply is exempt from Belgian VAT (0% rate).

Conditions for Exemption

To benefit from the exemption, four conditions must be met:

Documents to Keep

• Invoice with mention "Exempt intra-community supply – Article 39bis VAT Code"
• Client's VAT number (verified via VIES)
• Proof of transport of goods (CMR, bill of lading, etc.)
• Delivery note signed by the recipient

Intra-Community Acquisition of Goods

Principle: Reverse Charge

When a Belgian company purchases goods from a supplier in another member state, it must apply the reverse charge mechanism:

• Belgian VAT is owed by the buyer (not the seller)
• The buyer declares the VAT in their periodic return (boxes 86 and 55)
• The declared VAT is simultaneously deductible (box 59)

Neutral Effect

For a taxable person with full right of deduction, the transaction is tax-neutral: the VAT due and deductible VAT cancel each other out.

Intra-Community Services

General Rule (B2B)

For services between taxable persons (B2B), VAT is due in the country of the service recipient (Article 21, §2 VAT Code). The reverse charge applies.

Exceptions

Certain services follow specific rules:

• Real estate services: location of the property
• Passenger transport: place of performance
• Cultural, sporting services: place of actual performance
• Rental of means of transport: specific rules depending on duration

Reporting Obligations

Periodic VAT Return

Intra-community transactions must be included in specific boxes of the VAT return:

• Box 46: exempt intra-community supplies
• Box 86: intra-community acquisitions
• Box 44: intra-community services provided
• Box 88: intra-community services received

Intra-Community Listing

The intra-community listing (client listing) must be filed quarterly and includes all intra-community supplies by client and by member state.

Intrastat

Companies exceeding certain thresholds must file monthly Intrastat declarations with the National Bank of Belgium:

• Dispatches: threshold of €1,000,000 per year
• Arrivals: threshold of €1,500,000 per year

The OSS Regime (One Stop Shop)

Since July 1, 2021, the OSS regime simplifies VAT obligations for B2C distance sales within the EU. The company can declare and pay VAT for all member states through a single portal in Belgium.

Conclusion

Have questions about intra-community VAT? LegalBelgique helps you structure your cross-border operations and comply with all reporting obligations. Contact our experts to ensure your VAT compliance.