Registration, change and cancellation of activity

If you are starting, changing or stopping a VAT activity, you must enter a form 604A, 604B or 604C as appropriate.

In order to simplify your VAT administrative procedures and consult the status of your request, you must enter these forms online (since 12 July 2021).

Enter your form 604A, 604B or 604C online
 

Registration, change and cancellation of activity

  • What should I do before starting an activity?

    You must submit two applications :

    1. Application for a company number
    2. Application for a VAT identification number

    Application for a company number

    You must first apply to the Crossroads Bank for Enterprises for a company number.

    • The application process for a natural person:
      via an accredited enterprise counter of your choice
       
    • The application process for a legal person:
      via the clerk’s office at the competent business court.
       
    • The application process for a business or association without legal personality:
      • The application process for a business that distributes profits:
        via an accredited enterprise counter.
         
      • The application process for a business that does not distribute profits:
        via the designated management team.

    VAT taxpayers not established in Belgium and who must be registered for VAT must apply directly to the Centre for specific topics (see: Office guide > "International - Déclaration " > "Déclaration TVA - assujetti étranger" > Pays: check "Autre" > Catégorie: check "Petite et moyenne entreprise (PME").

    Request for registration for VAT purposes

    Enter your request for registration for VAT purposes after you have received your enterprise number, but before you start your business activity.

    • Complete the request for registration for VAT purposes (form 604A):

      You can exceptionally submit a (reasoned) request for derogation to your team Management (Office guide > > "Professionnel" > "Déclaration" > "Déclaration TVA" > your company's municipality ("commune") > catégorie = "Petite et moyenne entreprise (PME)") only if you do not have the necessary IT resources to connect to the application.

    • Your team Management will activate your enterprise number as a VAT identification number and inform you of this:
      • via a notification in your eBox (with a link to the mail in MyMinfin) 
      • by recorded delivery if you have not opened the notification in your eBox

  • What should I do if I want to change my activity or data?

    As soon as you change any of the information contained in the request for registration for VAT purposes (tax address, tax scheme, bank account number, etc.), you must report this within one month by submitting an amending declaration for VAT identification (form 604B).  

    For changes that have already been reported and registered with the the Crossroads Bank for Enterprises (e.g. changes of legal form, domicile, registered office, etc.), you do not need to submit a form 604B.

    • Complete the amending declaration for VAT identification (form 604B):

      You can exceptionally submit a (reasoned) request for derogation to your team Management (Office guide > > "Professionnel" > "Déclaration" > "Déclaration TVA" > your company's municipality ("commune") > catégorie = "Petite et moyenne entreprise (PME)") only if you do not have the necessary IT resources to connect to the application.

    • Your team Management will modify your data if necessary or contact you again if need be.

    Remarks

    • For changes in corporate name, address or membership: companies and associations without legal personality wanting to distribute profits must apply to an approved business assistance service.
       
    • If you want to switch to the VAT flat-rate scheme or tax exemption scheme, you must respect certain deadlines:
       
      • VAT flat-rate scheme:
        • Do you want to switch from a monthly/quarterly scheme to a VAT flat-rate or vice versa? You must apply for a change of VAT scheme before 15 March for it to be applied on the following 1 April (if all conditions are met).
        • Do you want to switch from the VAT exemption scheme to the VAT flat-rate? You can apply for a change of VAT scheme at any time to be applied in the month following the month of request (if the conditions are met).
      • VAT exemption scheme: you want to switch to the VAT exemption scheme, you must submit your request:
        • before 1 June for entry into force on 1 July
        • before 15 December for entry into force on 1 January 
        Note: when you leave the VAT exemption scheme, you can only return to it from 1 January of the third year following your change of scheme.

  • What should I do if I stop my activities?

    • Complete the declaration of cessation of activity (form 604C) within the month:

      You can exceptionally submit a (reasoned) request for derogation to your team Management (Office guide > > "Professionnel" > "Déclaration" > "Déclaration TVA" > your company's municipality ("commune") > catégorie = "Petite et moyenne entreprise (PME)") only if you do not have the necessary IT resources to connect to the application.

    • Your team Management will will struck off your VAT identification number and inform you:
      • via a notification in your eBox (with a link to the mail in MyMinfin) 
      • by recorded delivery if you have not opened the notification in your eBox
  • Can I transfer my VAT ID number to another business ?

    In Belgium, it is not possible to transfer a VAT ID number.

    As a business (natural or legal person), you can however:

    • transfer all or some of your activities to another business.
    • take over all or some of the activities of another business.

    You retain your VAT identification in case of taking over other activities.

    More information in the VAT Comment (Commentaire TVA - Chapitre 16. Topics particuliers - Section 6. Cession d'une universalité de biens ou d'une branche d'activité)

  • More information on VAT identification

    VAT Comment - Chapter 13 - Section 3 (Commentaire TVA - Chapitre 13. Règlement du paiement de la taxe - Section 3. Déclarations informatives et déclarations d'option)