Belgium VAT registration threshold

What this value means

PERIOD BASIS: Calendar-year turnover realised in Belgium, excluding VAT. Entry to the franchise requires annual turnover not exceeding EUR 25,000; since 1 Jan 2025 there is a current-year tolerance: exceed by at most 10% (up to EUR 27,500) and the franchise survives the current year but is lost for the following year; exceed by more than 10% and it is lost immediately from the transaction that breached it. NON-ESTABLISHED SUPPLIERS: Strictly, Belgium has NO registration threshold: every taxable person must identify for VAT (Art. 50 of the VAT Code) before starting activity — EUR 25,000 is the small-enterprise FRANCHISE (exemption) threshold under Art. 56bis. Until 31 Dec 2024 the franchise was closed to businesses not established in Belgium (nil effective threshold from the first sale). Since 1 Jan 2025, the Law of 21 March 2024 transposing Directive (EU) 2020/285 (in force 1 Jan 2025) opens the Belgian franchise to businesses established in another EU member state under the cross-border SME scheme (union annual turnover ≤ EUR 100,000, EX-number via home state). Non-EU-established businesses remain excluded: Belgian VAT from the first taxable supply. IMPORTED DIGITAL SERVICES: No franchise for imported B2C digital services: a non-EU supplier owes Belgian VAT from the FIRST sale to a Belgian consumer and may use the non-Union OSS simplified registration; EU sellers apply the EU-wide EUR 10,000 micro-threshold for cross-border TBE services/distance sales (below it, home-country VAT; above, Belgian VAT via Union OSS). A foreign SaaS seller reading the EUR 25,000 figure as its Belgian threshold would be wrong on both counts. Engine traps: (1) EUR 25,000 is a franchise threshold, not a registration threshold — identification (form e604A) is mandatory regardless of turnover, and the franchise is an OPTED regime, not automatic; (2) certain transactions are excluded from the franchise regardless of turnover (notably work on immovable property, restaurant/catering subject to the cash-register rules, tobacco); (3) tolerance mechanics changed 1 Jan 2025 — before 2025 any breach ended the franchise immediately, now ≤10% breach defers loss to the following year; (4) franchise users still file an annual client listing and cannot deduct input VAT; (5) the figure EUR 25,000 dates from 1 Jan 2016 (Law of 6 Dec 2015, authorised by Council Implementing Decision 2013/53/EU of 22 January 2013 (which authorised the EUR 25,000 derogation from art. 285 of Directive 2006/112/EC), extended by CID (EU) 2015/2348, (EU) 2018/2077 and (EU) 2022/88) even though the current statutory text of Art. 56bis dates from the Law of 21 March 2024. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://euroref.dev/v1/be/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/be/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/be/vat-registration-threshold

Other Belgium series: Policy interest rate · Value added tax (TVA / btw) · National minimum wage (revenu minimum mensuel moyen garanti, RMMMG) · Public holidays · Consumer price inflation (CPI) · Corporate income tax (impôt des sociétés / vennootschapsbelasting) · income tax rates · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive)