Belgium, home to the EU's main institutions, is a major hub for international trade and professional services. Belgian VAT — BTW in Dutch, TVA in French — is administered by the FPS Finance.
Belgian VAT numbers follow the format BE followed by exactly 10 digits, where the first digit is always 0 (for companies registered before 2014) or 1 (for more recently registered companies). Example: BE0123456789. The 10-digit sequence corresponds to the company's enterprise number (KBO/BCE number) with a leading digit prepended.
Belgium applies three main rates plus a parking rate. The standard rate of 21% applies to most goods and services. The 12% rate applies to margarine, certain social housing, and restaurant and catering services. The 6% rate applies to food, water, pharmaceuticals, books, newspapers, hotel accommodation, and passenger transport.
Belgian resident businesses must register before making their first taxable supply. A small enterprise exemption is available for businesses with annual turnover below €25,000. Non-resident businesses register with the FPS Finance's Central Office for Foreign Taxpayers.
The Belgian VIES database is maintained by FPS Finance and returns reliable results. Check any BE number using our free tool.
Check a Belgian VAT number →