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Making use of the VAT exemption scheme - Belgium
Making use of the VAT exemption scheme - Belgium

Applicable in Belgium

Anoek🇳🇱🇬🇧 avatar
Written by Anoek🇳🇱🇬🇧
Updated over a week ago

The VAT exemption scheme for small businesses gives you an exemption from VAT depending on your income as a business. You can make use of this scheme if you are located in Belgium and you do not have more than €25.000 in turnover during 1 calendar year (excluding VAT). It does not matter what legal form your business takes (natural person, company, etc.).

What can the VAT exemption scheme for small businesses do for me?

The scheme gives you a VAT exemption. If you meet the conditions and opt to use it, you no longer have to charge VAT to your customers. You also no longer have to submit a VAT return, this means you cannot reclaim VAT on your costs and investments.

Without the VAT exemption scheme for small businesses, you have to do your VAT administration every quarter. When you have successfully applied for the scheme, you don't have to do this any more! This means no more surprise paperwork at the end of every quarter and no more surprise VAT costs to the government!

How can I register for the VAT exemption scheme for small businesses?

Would you like to register for the scheme? If you are an existing business, you must do so through competent team Management. There are two possible dates on which the scheme can come into effect:

  • 1 July: you must apply before 1 June

  • 1 January: you must apply before 15 December

If you are a new business, you must submit a request for registration for VAT purposes (form 604A). You must determine your VAT scheme on the basis of your estimated turnover (excluding VAT) and your activity. If you wish to opt for the VAT exemption scheme, and you meet the conditions, indicate your choice on form 604A.

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