½Û×ÓÊÓÆµ

Commentary

General requirements (Belgium)

3 Belgium

General requirements (Belgium)

To register for VAT in Belgium, EU-resident businesses that are not established in Belgium must complete the following forms:

  1. Ìý

    •ÌýÌýÌýÌý Form 604A – Declaration of commencement of activity (in Dutch, 'Aangifte van aanvang van een werkzaamheid'; in French, 'Declaration de commencement d'activité'). This form gives further details regarding the taxable activities that require a business to obtain a Belgian VAT registration number. The form must be submitted within one month after the start of taxable activities in Belgium.

  2. Ìý

    •ÌýÌýÌýÌý Form RBI – Direct VAT registration (in Dutch, 'Rechtstreekse BTW-identificatie'; in French, 'Identification à la TVA Directe'), which provides general information regarding the foreign EU business.

The following supporting documentation must be provided with the application forms:

  1. Ìý

    •ÌýÌýÌýÌý A copy of the company's articles of association and any modifications (if applicable).

  2. Ìý

    •

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 16:54