Belgium VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Portugal. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Federal Public Service Finance (FPS Finance)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Service Public Fédéral Finances (SPF Finance)
Standard rate	21%
Reduced rates	12%, 6%
Registration threshold	€25,000
Filing frequency	Monthly by default; quarterly if eligible
E-invoicing / digital reporting	Electronic invoicing is mandatory for B2G transactions and becomes mandatory for domestic B2B transactions from 1 January 2026 for in scope Belgian established taxable persons.
Typical registration lead time	3–4 weeks