Tax representation and direct identification for VAT in the EU

VAT identification or VAT representation of foreign companies in Belgium

Companies not established in Belgium who perform taxable activities on the Belgian territory for which local VAT must be charged, have to register for VAT purposes to the competent tax office in Brussels. Once registered for VAT in Belgium, foreign companies are subject to VAT compliance and reporting requirements. Foreign companies must file VAT returns and listings electronically via the Belgian portal.

European companies can apply for direct registration for VAT in Belgium but still have the option to appoint a manager or a tax agent. By cons, non-European companies are still required to appoint a responsible representative.

VAT identification or VAT representation of Belgian companies abroad

Companies established in Belgium may perform taxable activities abroad for which they must charge foreign VAT. It could be occasional or on a regular basis outside our Belgian borders.

When they are liable for VAT, they have no choice to register for VAT with the foreign authorities. Once registered for VAT abroad, Belgian companies are also subject to VAT compliance and reporting requirements in that other country. Belgian companies are required to file VAT returns and listings according to the legal requirements prescribed by each country.

Belgian companies can, in principle, ask for a direct identification VAT number within the EU, but some countries may require the appointment of a VAT representative. OmniVAT has extensive experience in this field and can help you to fulfill your VAT obligations within the EU.

VAT formalities to be fulfilled in case of taxable transactions

OmniVAT can offer its services for the completion of these formalities and can also act as VAT representative in Belgium and abroad. In summary, the VAT formalities consist of:

  • Introduction of the VAT registration file within the Central Tax Authorities in Belgium (with VAT Representation or the appointment of agent or direct identification)
  • Accounting reporting : handling of incoming and outgoing invoices of the Belgian operations, establishment of the purchases and sales ledgers,
  • Completion and submission of periodic VAT returns
  • Completion and filing of the intracommunity Listings
  • Completion and filing of annual listing of customers subject to Belgian VAT
  • Completion and submission of Intrastat declarations for intracommunity movements of goods (DEB in France)
  • Our assistance to VAT inspections performed by the Belgian Tax Authorities
  • Our assistance for the cancellation of your VAT number Belgian
  • Etc.