If you are subject to VAT in Belgium, you need to charge VAT on your sales, deduct VAT on your professional purchases, and file a periodic VAT return to settle the difference with the tax authorities. This article covers how VAT works on both your sales and purchase invoices, and how the VAT return operates.
⚠️ What changed since 1 May 2026: the Belgian VAT chain has been modernised. Your VAT current account is now a VAT provision account, payments go to a new account number BE41 6792 0036 4210, and the summer tolerance is being phased out. Read our full article on the VAT modernisation for details. |
Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.
🔹 VAT on your sales invoices
The VAT you apply depends on:
Your client's country
Your client's status (B2B or B2C)
🇧🇪 Sales in Belgium
For sales to clients located in Belgium:
You generally charge 21% VAT (the standard rate).
This VAT must be declared and paid to the Belgian tax authorities.
Declarations are submitted quarterly, with a deadline on the 25th of the month following the quarter (or monthly if you are required to file monthly returns).
👉 In practice: |
🇪🇺 B2B sales within the European Union
For B2B sales to VAT-registered businesses in another EU country:
You charge 0% VAT.
You apply the intra-Community reverse charge mechanism.
👉 This means your client:
Declares the VAT in their own country
Pays the VAT directly to their local tax authorities
⚠️ Important condition: You can check this using the VIES website. |
🇪🇺 B2C sales within the European Union
You must, in principle, charge VAT.
Here is an important simplification rule 👇
If the total amount of your sales across several countries of the European Union (excluding Belgium) is less than €10,000 per year:
➜ then you can charge 21% Belgian VAT.
However, if you exceed €10,000 per year in total for your sales within the EU:
➜ then you must charge the VAT rate of the customer's country.
But that becomes complicated, right? Yes, we understand. To avoid having to file a VAT return in each country, you can use the OSS system (One Stop Shop, formerly Mini One Stop Shop) and submit a single VAT declaration for the entire EU ✅
🌍 B2B sales outside the European Union
You charge 0% VAT. In this case, it is considered an export outside the EU.
🌍 B2C sales outside the European Union
VAT does not apply here.
If you sell through a platform (e.g., Etsy, Amazon, etc.), the platform usually handles VAT for you (but it is always wise to verify).
🔹 VAT on your purchase invoices
Here too, the VAT treatment depends on your supplier's country.
🇧🇪 Purchases in Belgium
Your Belgian suppliers charge you 6%, 12% or 21% VAT depending on the category of goods or services.
You can deduct this VAT in your quarterly VAT return (or monthly, if applicable).
👉 In practice: See this article on VAT rates in Belgium for more information. |
🇪🇺 Purchases within the European Union
For purchases from suppliers established in another EU country:
The supplier generally invoices you with 0% VAT
They apply the intra-Community reverse charge mechanism
👉 In this case, you must:
Declare the VAT in Belgium
Deduct it at the same time (the impact will be neutral if the VAT is fully deductible)
⚠️ Important: |
When you correctly record your intra-Community purchases in your Accountable account, the amounts will automatically appear in the correct boxes of your VAT return.
You can consult how to record purchases within the European Union to learn how to record your purchases (of goods or services) from suppliers located in another EU country. |
🔎 Special case: VAT exemption scheme
Self-employed individuals under the VAT exemption scheme must submit a special VAT return 629 for this type of purchase (as explained on the Belgian tax authority website).
👉 This return will be automatically generated in your Accountable account when you record purchases made within the EU.
🇪🇺 Expenses during your trips within the EU
For example:
Hotel in France
Restaurant during a business trip
➡️ You pay the local VAT (e.g. 20% in France).
❌ This VAT is not recoverable through your Belgian VAT return.
✅ However, the total expense remains tax-deductible for personal income tax purposes.
💡 There is a foreign VAT refund procedure available under certain conditions. |
🌍 Purchases outside the European Union
For example: you make a purchase on Alibaba.
There is no VAT on the supplier's invoice, BUT there is import VAT and possibly customs duties. These amounts are collected by the carrier or customs authorities.
How does the VAT return work?
The VAT return is used to settle the VAT between you and the State.
Every quarter (or every month, depending on your situation), you must submit a VAT return to the tax authorities: by the 25th of the month following the quarter for quarterly filers, or by the 20th of the following month for monthly filers.
👉 You can submit your quarterly VAT return directly from your Accountable account. |
What does the VAT return calculate?
It determines the difference between:
The VAT you charged your clients
The VAT you paid on deductible professional expenses
👉 If the VAT charged is higher than the VAT paid, you pay the difference to the tax authorities.
👉 If the VAT paid is higher than the VAT charged, the tax authorities will refund the difference (or carry it forward to the next period).
👉 When you submit your VAT return through Accountable, the refund request is automatically included in the declaration. No additional action is required on your side. |
Key takeaways
The VAT rate you charge depends on your client's country and whether the sale is B2B or B2C.
For B2B sales to VAT-registered EU businesses, you charge 0% VAT and apply the intra-Community reverse charge mechanism.
VAT you pay on professional purchases reduces the VAT you owe: declare and deduct in the same return.
The quarterly VAT return is due by the 25th of the month following the quarter (or the 20th for monthly filers).
You can submit your VAT return directly from your Accountable account.
Need help? Chat with us or email support@accountable.eu, we're happy to help.