Who is VAT-registered?
The following individuals must be VAT-registered if they provide goods or services:
- on a self-employed basis;
- on a for-profit or not-for-profit basis;
- as a main activity or as a side activity.
However, there are exceptions. For example, doctors, lawyers, actors and so on are not VAT-registered.
It is not always clear if a given profession must be VAT-registered. If you have any questions about this, please contact your local VAT office.
Where do you go to obtain a VAT number?
To obtain a VAT number, you must submit an application at your local VAT office for the region in which the business is established. The addresses of local VAT offices can be found in the phone directory under SPF Finances, secteur Taxation TVA or on the fiscus.fgov.be website (available in French, Dutch and German).
You can also contact a one-stop shop for businesses (guichet d'entreprises/ondernemingsloket) to activate your business registration number as a VAT number. The cost of this service depends on the one-stop shop in question.
Choosing your VAT system
There are three VAT systems:
- the normal system
- the flat-rate system
- the tax-free system
You will be required to select a system at your local VAT office.
For more information, contact the VAT section of the FPS Finance website (available in French, Dutch and German).