Every entity that exercises taxable activities on Belgian territory must identify itself for VAT purposes at the competent VAT office. Once a Belgian VAT number has been conferred, the relevant party will be required to satisfy its obligation to file a VAT return via the portal site of the Belgian Federal Public Service Finance.
Aside from the possibility of registering independently, a European company can also always appoint a legally liable representative or a tax representative. In many cases this will, however, not be necessary and it will be much more efficient and less costly to register independently in the relevant Member State. Direct identification is not possible for enterprises established outside of the European Union. These enterprises must appoint a legally liable representative.
Identification for VAT purposes in other EU Member States may also apply to Belgian Enterprises engaged in activities beyond the borders of their own country. We will be happy to assist you with the relevant procedures. It speaks for itself that it is crucial that local regulations are observed, such as the applicable procedures for filing VAT, deduction limitations, etc.
Belgian Enterprises can, principally speaking, apply for direct identification for VAT purposes within the European Union. In specific cases, however, the appointment of a legally liable representative is required for that specific country.