Belgium VAT Registration 2025 | VAT Number, OSS, Rates
Get your Belgian VAT number. Rates 21%, 12%, 6%, OSS regime for e-commerce, returns. Support for Belgian and foreign businesses.
In summary: Belgium applies the European VAT system with a standard rate of 21% and reduced rates of 12% and 6%. Any business conducting economic activity must register with SPF Finance. The One-Stop Shop (OSS) regime simplifies VAT declarations for EU e-commerce sellers.
VAT in Belgium: Complete Guide
Belgium applies the European VAT system with some local specificities. Any business conducting economic activity must register for VAT with the SPF Finance.
Belgian VAT Rates
| Rate | Application |
|---|---|
| 21% | Standard rate - most goods and services |
| 12% | Restaurants, coal, margarine, social housing |
| 6% | Food, water, medicines, books, transport, certain construction works |
| 0% | Exports, intra-community supplies |
Reporting Obligations
- Periodic return: Monthly (turnover > €2.5M) or quarterly
- Client listing: Annual, list of Belgian taxable customers
- Intrastat: If intra-EU flows exceed thresholds
- EC Sales List: Quarterly
OSS (One-Stop Shop) Regime
For B2C e-commerce sales in the EU:
- Single declaration for all EU sales
- Avoids VAT registration in each country
- Quarterly returns via Belgian portal
- Centralized payment to Belgian administration
Frequently Asked Questions
The standard rate is 21%. The 12% reduced rate applies notably to restaurants. The 6% super-reduced rate covers essential goods, books, certain construction works. Some operations are exempt (financial, medical services).
Any business conducting economic activity in Belgium must register. Foreign businesses selling to Belgian consumers above threshold (€10,000 for EU) or with a permanent establishment must also register.
The One-Stop Shop (OSS) allows e-commerce sellers to declare VAT for all EU sales in one country. This greatly simplifies reporting obligations for cross-border B2C sales.
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