A business established in Belgium must register for VAT at Federal Public Service Finance if it is subject to VAT. A Belgian (or non-Belgian) business is liable for VAT if its activity is the supply of goods or services as set out in the Belgian VAT Code.
If the business's only activities are exempt from VAT (e.g. certain socio-cultural activities, financial transactions, transactions in the medical sector), and the business therefore does not have a right of deduction, the business is not required to register.
When your enterprise has been registered, you receive your 10-digit company number. Once registered in the General Administration of Taxes, the VAT number of your enterprise is the same 10-digit number as your company number.
Sole proprietorship
To activate your VAT number, you can enter an online form or you can hire the services of an accredited business counter for a fee.
Company
If you hired the services of a civil-law notary, this person will take care of activating your VAT and sending back the information.