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Belgian VAT refunds for non-EU business

Belgian VAT refunds for non-EU business

  • Who?

    The claimer (outside the EU) must have an activity which would be subject to VAT if he/she were doing business in the EU.

  • What?

    We only refund Belgian VAT if the related costs were for professional purposes. VAT on private expenses is excluded.

    If the claimer has a limited refund of VAT in his home country, this also applies to the refund of the Belgian VAT (this appears for instance for bank, insurance and real estate activity).

    The claimer needs to notify this in his claim.

    Restrictions pursuant to Belgian VAT law

    • There is only a 35% refund on car costs (fuel, …).
    • There’s no refund of VAT on restaurant and hotel costs (art 45 §3, 3° of the VAT law).
    • If the Belgian VAT isn’t due, we don’t refund. In that case you need to ask your supplier for the refund (credit note and a new invoice).
  • How?

    You can use a  Belgian form 803 (PDF, 214.08 KB) or your domestic one.
    Please provide us with your e-mail address (box 7 of the form) in order to speed up the processing of your request.

    You need to send all this to our address:

    SPF Finances
    Centre PME Matières Spécifiques – Team 2
    Bd du Jardin Botanique 50, boîte 3410 - 18P
    B-1000 Bruxelles
    +32 (0)257 786 60

    Please submit your application with the following documents:

    • You need to add copies of the invoices. These invoices need to be detailed (not summary invoices by month). If not, it will be rejected.
      Do not send original documents by mail. Indeed, as from January 1st 2021, we will no longer be able to send them back to you. 
    • If the invoice refers to a contract (for instance, management fees) then you must add a copy of your contract.
    • A statement that you are liable to VAT in your home country (VAT certificate) not older than 1 year.
    • A legal copy of your last balance, profit and loss account.
    • A legal copy of the registration with a chamber of commerce or an IRS certificate which shows clearly your activity. (These should not be older than 1 year. These documents have to be translated in Dutch, French, English or German).
    • The received credit notes.
    • A power of attorney if the application is entered by a mandatory (a third party).

    If this third party is also the beneficiary of the refund, then the power of attorney needs to be legalised.

    Please also add your bank details (Iban number, swift address, name and complete address of the bank) otherwise we cannot refund.

    Please add enough information so we can see what has happened. You can add a small description of what your Belgian supplier has delivered to you, for what reason and (if necessary) how it was resold again.  

    Elements to add with your claim to speed up the refund:

    • An employee followed a course in Belgium : add a document proving that that employee is part of your company.
    • You bought goods and resold them afterwards to another Belgian company : add a copy of the invoice of the reselling as regards these goods.
    • You build a building in Brussels for a Belgian company ALFA. Therefore, you incurred costs in Belgium for which you need to pay a certain amount of VAT at those Belgian suppliers : add a copy of your invoice issued to the company ALFA.
  • When?

    You have one year to enter a claim till 30.09 of the next year (for instance, invoices from 2018 can be entered until 30.09.2019).

  • Transport companies?

    If it is you first claim in Belgium, you need to give us the following information:

    • How many trucks you have (f.i. by adding a copy of the balance were the number of trucks are shown).
    • Copies of your truck registrations cards.
  • Status of my claim?

    We try to reply within 6 months as regards your claim. Please do not ask us for the status of your claim before this period is expired.