VAT for the self-employed in Belgium: thresholds, registration and obligations

Key takeaways

• Any self-employed person is in principle a VAT taxable person from their first invoice, regardless of the amount.
• The VAT exemption scheme applies below €25,000 annual turnover excluding VAT: no VAT charged, but no VAT deductible either.
• Belgium has four VAT rates: 21% (standard), 12%, 6% and 0%.
• VAT registration is done via e604A on MyMinfin; quarterly or monthly declarations via Intervat.
• A taxable person who exceeds €2.5 million in annual turnover must switch to monthly VAT returns.

VAT (Value Added Tax) is probably the Belgian tax that self-employed persons encounter most quickly: it applies from the first invoice. However, the rules are nuanced: an exemption scheme exists below €25,000, four different rates apply depending on the type of goods or service, and the declaration obligations vary according to the size of the turnover. This guide provides a clear overview of the Belgian VAT obligations of a self-employed person.

Who is a VAT taxable person?

Under Belgian VAT legislation (Code of VAT), a person is a taxable person as soon as they carry out an economic activity independently, regularly and against payment. This definition is deliberately broad: it covers the consultant who invoices for their first mission, the craftsman who sells their first article, the liberal professional who receives their first fee.

The notion of independence is important: an employee is not a VAT taxable person for their salaried work, because they carry out their activity under the authority of their employer. A self-employed person, by contrast, is autonomous in their decisions: they are automatically a taxable person.

The franchise (exemption) scheme: the €25,000 threshold

The most important regime for small self-employed persons is the small business exemption scheme, commonly called the "franchise". It allows a self-employed person to benefit from simplified management as long as their annual turnover remains below a threshold set by the VAT Code.

To opt for the franchise scheme, you must file an e604A identification form with the FPS Finance, specifying the choice of exemption scheme. If you already operate under the normal regime and wish to switch to the franchise (because your turnover has fallen below the threshold), a specific declaration is required.

The four Belgian VAT rates

Belgian VAT law provides for four rates, each applicable to a defined list of goods and services.

The application of a rate can be complex in practice: some activities combine goods or services at different rates, and the classification of a service in one category or another sometimes requires interpretation. In case of doubt, it is advisable to consult the FPS Finance or a tax adviser.

Registration for VAT: the e604 form

VAT registration is done online via the MyMinfin portal, accessible with a Belgian eID (electronic identity card) or itsme. The form to be completed is the e604A (identification as a taxable person for VAT purposes).

1. 1

   Prepare the required information

   Before registration

   Company number (CBE), description of the activity, expected start date of activity, choice of VAT regime (normal or exemption scheme).

2. 2

   Complete and submit the e604A

   Before or at the start of activity

   Accessible via MyMinfin > Tax Management > VAT > Identification. Processing time: a few working days.

3. 3

   Receive the VAT number

   Within 5 to 10 working days

   The FPS Finance assigns a BE VAT number (= CBE number preceded by BE). This number must appear on all invoices issued.

4. 4

   First declaration via Intervat

   End of first relevant quarter or month

   Go to intervat.be to file your quarterly or monthly VAT return by the due date.

Filing VAT returns: Intervat and deadlines

Intervat (intervat.be) is the FPS Finance's electronic platform for filing VAT returns. Any Belgian VAT taxable person subject to the normal regime must use it.

Two rhythms:

• Quarterly for taxable persons with annual turnover below €2.5 million (the large majority of self-employed persons). Returns are due by the 25th of the month following the end of the quarter: 25 April, 25 July, 25 October, 25 January.
• Monthly for taxable persons above €2.5 million in annual turnover. Returns are due by the 20th of the following month.

In each case, the return must be accompanied by payment of the VAT due (VAT collected on sales, less VAT deductible on purchases). If the VAT deductible exceeds the VAT collected (which can happen in periods of heavy investment), the surplus is carried forward or reimbursed on request.

Key dates for quarterly VAT (most self-employed persons)

• 25 April: return and payment for Q1 (January–March)

• 25 July: return and payment for Q2 (April–June)

• 25 October: return and payment for Q3 (July–September)

• 25 January: return and payment for Q4 (October–December)

Structuring your Belgian tax obligations

Monsiegesocial helps you incorporate your company and set up your professional address, two first steps before starting your invoicing.

Discover our servicesIncorporate my company

VAT and corporate income tax: two distinct obligations

VAT is a tax on consumption: it is the end client who ultimately bears it. The self-employed person is only the collector between their clients and the FPS Finance. This neutrality means that VAT does not impact the profitability of the company — unlike corporate income tax (CIT) which is levied on profit.

A self-employed company or one-person company is subject to both obligations:

• VAT: quarterly or monthly return, payment of the difference between VAT collected and VAT deductible
• CIT: annual declaration (Biztax), quarterly advance payments to avoid the 6.75% surcharge

These two tax systems are independent but must be managed simultaneously. A well-organised accounting system from the start of the activity saves considerable time when the deadlines arrive.

Further reading

• Corporate income tax in Belgium: rates, calculation and SME reduced rate: the other major tax obligation of a Belgian company, to be managed in parallel with VAT.
• Self-employment as a secondary activity in Belgium: VAT obligations apply in the same way to secondary activities, including for income below the social contribution threshold.
• FPS Finance — VAT: portal centralising forms, guides and official rates.