Brexit - Obligation of VAT identification

Impact of Brexit on the obligation of VAT identification

  • What changes are there to the obligation of VAT identification in Belgium for an enterprise established in the United Kingdom ?

    At the moment, the taxable persons established in the United Kingdom who haven’t got a fixed establishment in Belgium can be identified for VAT purposes either with an individual VAT identification number without any responsible representative (direct identification) or with an individual VAT identification number by means of appointing a responsible representative for the VAT in Belgium (who is required to provide a bank guarantee). For some specific transactions (goods imported under the transit system, placed in a VAT warehouse...) he/she may have recourse to a person approved beforehand (the global responsible representative).

    Considering that on 1 January 2021 (end of the transition period), the United Kingdom will become a third country within the meaning of Article 1, par. 2, 3rd point, of the VAT Code, any taxable person established in the United Kingdom who has no fixed establishment in Belgium must as a rule and as from this date appoint a responsible representative in order to be identified for VAT purposes in Belgium and this before carrying out any taxable transaction in Belgium for which the Belgian VAT will be due.

    As a result, the taxable persons established in the United Kingdom who have a Belgian VAT identification number with direct identification must, at the latest on 31 March 2021, change their direct identification into an identification with an individual BE identification number by means of appointing a responsible representative for the VAT in Belgium. 

    For the conditions to fulfill and procedures to observe, please get in touch with:
    Centre Matières Spécifiques (Centre Specific Matters), Team 1
    Boulevard du Jardin Botanique 50, PO Box 3410
    1000 Brussels

    Phone No.: 0032 2 577 40 50
    E-mail:  foreigners.team1@minfin.fed.be 

  • What changes are there to the obligation of VAT identification in the United Kingdom for a Belgian enterprise ?

    This issue as well as all possible changes in this regard will be solely implemented by the British tax administration. This concerns the obligation to be identified for VAT purposes in general as well as the situation of Belgian taxable persons which currently are directly identified for VAT purposes in the United Kingdom.