Registration, change and cancellation of activity

Registration, change and cancellation of activity

  • How can I register my business for VAT ?

    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 AAFisc management office (FPS Finance)

    VAT taxpayers not established in Belgium and who must be registered for VAT must apply directly to the AAFisc Centrum Specifieke Materies (Centre for specific topics, FPS Finance).

    Application for a VAT identification number

    Do this after receiving your company number, but before starting your economic activity.

    • Complete form ‘604A: Application for identification for VAT purposes when starting an activity’.
      ​Where can I get the form?
      • online: Formulieren– AAFisc – Btw
      • from your designated AAFisc management office (FPS Finance)
         
    • How do I submit form 604A?
      • send it by post to your designated AAFisc management office (FPS Finance) or
      • drop it off at an information centre.
         
    • Your designated office will activate your company number as a VAT identification number and will inform you of this by letter.

    Note:

    You can also have this done for a fee via an accredited enterprise counter or via a third party who is an agent (e.g. accountant).

    More information can be found in the explanatory note accompanying form 604A.

  • How can I change my business' VAT registration details ?

    Any changes to the information provided in form 604A when the application was originally made must be reported within 1 month to your designated AAFisc management office (FPS Finance) using form 604B.

    Where changes have already been reported to the Crossroads Bank for Enterprises and updated (e.g. changes of legal form, domicile, registered office, etc.), it is not necessary to submit form 604B.

    • Where to find form 604B:
      • online: Formulieren – AAFisc – Btw
      • from your designated AAFisc management office (FPS Finance)
    • How to submit form 604B:
      • send it by post to your designated AAFisc management office (FPS Finance) or
      • drop it off at an information centre.
         
    • Your designated AAFisc management office (FPS Finance) will then change your details.

    Notes:

    • You can also have this done for a fee via an accredited business counter or via a third party who is an agent (e.g. accountant).
    • Companies and unincorporated associations seeking to distribute profits must apply to an accredited enterprise counter in the case of new appointments or changes to the business name or address.

    More information can be found in the guidance on completing form 604B.

  • How can I cancel my business' VAT identification ?
    • You must submit form 604C within the month. Where can I get the form?
      • online: Formulieren– AAFisc – Btw
      • from your designated AAFisc management office (FPS Finance)
         
    • How do I submit form 604C?
      • send it by post to your designated AAFisc management office (FPS Finance) or
      • drop it off at an information centre.
         
    • Your designated AAFisc management office (FPS Finance) will cancel your VAT number and notify you of this by letter.

    Note:

    • You can also have this done for a fee via an accredited enterprise counter or via a third party who is an agent (e.g. accountant).

    More information can be found in the guidance on completing form 604C.

  • Can I transfer my VAT ID number to another business ?

    In Belgium, it is not possible to transfer a VAT ID number. However, the business may transfer all or some of its activities to another business or take over the activities of another business.

    It is also possible for a legal entity to take over another business while still retaining the same VAT identification number.

  • More information on VAT identification