You must submit two applications :

1. Application for a company number
2. Request for registration for VAT purposes

Application for a company number

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

• The application process for a natural person:
  via an accredited business 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 business 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 at least two days after your company is registered with the CBE, but before you start your business activity.

• Complete the request for registration for VAT purposes (form 604A):
  • yourself online (MyMinfin > Useful links)
  • via your accountant or via an accredited business counter. There is a charge for this service.

  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

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):
  • yourself online (MyMinfin > Useful links)
  • via your accountant or via an accredited business counter. There is a charge for this service.

  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 tax exemption scheme, you must respect certain deadlines:
  
  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.

• Complete the declaration of cessation of activity (form 604C) within the month:
  • yourself online (MyMinfin > Useful links)
  • via your accountant or via an accredited business counter. There is a charge for this service.

  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

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)

By entering your VAT number in the VIES application, all economic partners can check its validity and have access to the following data:

• Your name
• Your address

Warning! Do you carry out your economic activity at an address that is different (place of business) from your tax domicile (private address)? In order for the address of your place of business to be displayed in VIES, you must provide it to us:

• either when you apply for VAT identification (form 604A)
• or when you complete the amending declaration for VAT identification (form 604B).

Otherwise, VIES will display the address of your tax domicile (private address).