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Taxpayers established in Belgium - Foreign VAT refund

Applying for foreign VAT refund as a Belgian taxpayer

  • In which country can I apply for the foreign VAT refund?

    Expenses incurred in an EU Member State

    Have you incurred VAT on expenses incurred in an EU Member State (e.g. fuel costs, trade fair costs, etc.)?

    If your company is not registered with the VAT administration in that country, you must apply for a refund of this VAT via the Belgian Intervat portal.

    Purchase of goods in a Member State of the European Union for resale

    Does your company purchase goods in another Member State for resale?

    Your company may have to register for VAT in that Member State. In that case, you must claim your VAT refund through the VAT return used in that Member State. Get in touch with the relevant foreign administration.

  • How to apply for foreign VAT refund in Belgium?

    VAT of an European Member State

    Apply online via Intervat In order to do so, submit a “VAT Refund” form.

    We recommend you introduce returns for a single Member State at a time. This considerably reduces the risk of problems in the event of a correction.

    VAT of a country outside EU

    Get in touch with the relevant foreign administration. In principle, you can use the form 803.

  • When to apply for foreign VAT refund?

    You can apply for a refund of VAT for a calendar year no later than September 30th of the following year.

    For example: for invoices from 2021, you can apply for a refund till September 30th 2022.

    You can submit your application from the first day following the refund period.

    For example: an application for the period from April 1st to June 30th 2021 can be submitted as from July 1st 2021.

  • How many applications can I submit per year? Which is the minimum amount?

    At most 5 applications.

    You can submit a maximum of 5 applications related to expenses in one calendar year.

    The period covered by this application can be:

    • One quarter
    • A calendar year (12 months)
      This annual application can only include VAT amounts that are not included in previously submitted quarterly refund applications.

    Minimum amount per application:

    If your application is for a period of 3 months: the minimum amount is EUR 400 per Member State.

    If your application is for a period of one calendar year: the minimum amount is EUR 50 per Member State.

    If the refundable balance is less than EUR 50 after processing the application, there will be no refund.

  • Which deadline for the refund?

    The refund is made by the Member State concerned (where you paid the VAT).

    We send your application to that Member State. The Member State has 4 months (as from receipt of the application) to make a decision. This period may be extended to 6 or 8 months if further information is requested.

    Once a decision has been taken (and if positive), the amount will be reimbursed within 10 working days.

    Do you have a question about your refund? Contact the Member State concerned, mentioning the BE reference number (e.g. BEXXXXXXXXXXXXXXXX) that you received by e-mail after submitting your return.