Reduced VAT rates: 6% foodstuffs, books, water, pharmaceuticals, medical, books, newspapers, cultural and entertainment events, hotels
Should you register for Belgian VAT?
In common with the other 26 member states of the EU, Belgium requires foreign (non-resident) companies to register their foreign companies (not local branches or subsidiaries) for Belgian VAT in certain circumstances. This includes the provision of taxable goods in the following situations:
Importing into Belgium. However, if the local customer is a Belgian VAT registered business, or the goods will move onwards from Belgium immediately, this can avoided.
Buying and selling goods in Belgium if the customer is not Belgian VAT registered (if they are, then reverse charge applies, and no registration is required).
Storing goods in Belgium prior to resale. Again, reverse charge exceptions apply if the customer if Belgian VAT registered.
Holding live exhibitions, events or training in Belgium.
If a company is otherwise a non-VAT trader, but is receiving services in Belgium under the reverse charge rule.