Activating your VAT number: everything you need to know

Do you want to start your own business and are you subject to VAT? If so, you need to activate your company number at the General Administration of Taxes.  On this page, we explain step by step how to apply for and activate your VAT number, what the costs are and whether you qualify for a VAT exemption. 

Apply for your VAT number online

Who is subject to VAT? And why? 

As a self-employed person, you are liable for VAT if you generate income from your activities. This means that you must charge VAT on your invoices and pay it to the state.

Some activities are exempt from VAT liability under Article 44 of the Belgian VAT Code. These activities include doctors, physiotherapists, dentists, nurses and midwives.

If you carry out both an exempt and a taxable activity, you are liable for mixed VAT. This means that you only have to charge and pay VAT on the work you carry out in your taxable activity.

What is a VAT number?   

The VAT number is your company's identification number with the General Administration of Taxes, better known as the Federal Public Service (FPS) Finance or the tax authorities. But what exactly is a VAT number and is it the same as the company number? 

Your VAT number consists of the same 10 digits as your company number and is preceded by the letters 'BE'. While they are very similar, your VAT number and company number are not the same. Your company number is used to identify your company with other authorities and government agencies.   

Example:  

Company number: 0123.456.789 

VAT number: BE123.456.789 

As a self-employed person, you don't actually pay VAT yourself. Instead, you charge VAT to your customers and then remit it to the state through a declaration with your VAT number. For this reason, your VAT number must appear on all your invoices.   

How do I apply for a VAT number? 

Before you can apply for your VAT number, you need a company number. Therefore, register your company with the Crossroads Bank for Enterprises (CBE). You will then be assigned a company number. This unique number identifies your company to all official governing bodies.  

Next, register your company number as a VAT number with the FPS Finance. Or arrange both at the same time with Partena Professional's help. Once your VAT number is activated, you can start your self-employed activity. 

Easily apply for your VAT number?

Want to save time and simplify your application? Apply for your activation in one of our offices near you or via our digital enterprise counter.   

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What does a VAT number cost? 

Starting your own business involves certain costs. The registration of your company number with the Crossroads Bank for Enterprises (CBE) is €105.50 (VAT exempt)1.2. To activate your VAT number through the enterprise counter, you will pay €77.50 (VAT included)1. 

1 100% tax-deductible 
2 legally determined costs 

Other costs depend on the legal form you choose for your business. Not sure which legal form suits you best? Compare the different legal forms here to make an informed choice. 

Activate your VAT number for free? It's possible!

Start your business quickly and easily online with Partena Professional's Fast Lane. We handle everything for you for just €105.50, waiving the costs for activating your VAT number. 

This saves you €77.50!  

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What are the different VAT regulations?

In Belgium, there are various VAT regulations. To find out which one applies to your business, you can contact your accountant.
  • Small business exemption
    Is your revenue lower than €25,000 – VAT excluded? That could mean that your business is exempt from VAT obligations. The construction sector, landscaping and hospitality sector are excluded from this. If this applies to your business, you don’t need to add VAT to your invoices. Do note, however, that your business does need to be registered with the Tax Department.
  • Quarterly declaration
    Is your annual revenue lower than €2,500,000 – VAT excluded? Then you can choose to file a quarterly declaration. If you decide to use this approach, you have to file a VAT return every 3 months.
  • Monthly declaration
    Is your annual revenue higher than €2,500,000 – VAT excluded? Then you are obligated to file your VAT returns every month. If your turnover is lower, it is not mandatory but you can choose to do so.

Can I be exempt from taxes?  

Small businesses with an annual revenue of no more than €25,000 can, in some cases, be exempt from VAT obligations (small business exemption). Businesses to which this stipulation applies, don’t need to charge their customers any VAT. Especially those who are self-employed as a secondary occupation benefit from this exemption.   

My business is exempt from taxes. What does that mean?   

  • Your business gets revenue without having to include VAT.  
  • Your business cannot deduct VAT from purchases.  
  • You don’t need to file periodical VAT returns. 

The advantage: your accounting is a lot simpler 

The downside: if you don’t charge VAT, you cannot deduct VAT. So, your business will pay the full price for all its purchases – just like regular people. 

Ready to take the leap?

Activate your VAT number quickly and easily with Partena Professional’s help. 

Request your VAT number