Our website uses  cookies for statistical purposes.

  • Kloosterstraat, 7, 9080 BEERVELDE-LOCHRISTI
  • clients(at)lawyersbelgium.com
  • (+32) (0)3 2373426
Our Articles

Fiscal Representative in Belgium

Fiscal Representative in Belgium

The fiscal representative in Belgium is an appointed agent, responsible for the timely and accurate VAT and other tax submissions. Certain rules apply to the appointed tax representative and depending on their country of registration, non-EU companies are required to appoint such a representative.

Our lawyers in Belgium can answer essential questions about the appointment of the representative, who can fulfil this role, and how to proceed if you are a foreign investor.

The role of the fiscal representative in Belgium

A tax of fiscal representative must be appointed by non-EU companies in the situation in which they need to perform their VAT registration for their business activities in Belgium. In this case, the role of the fiscal representative in Belgium, which can be limited to that of a VAT representative, is an essential one, as the VAT registration will be performed only through this appointed third party.

The fiscal representative has an essential role by ensuring that the company complies with the timely submission of the VAT returns, as well as other tax filings. In most cases, he is jointly liable for the accuracy of these submissions, as you can see below in the information provided by our lawyers in Belgium.

The representative will also be the one who, in addition to making tax filings and payments, will communicate with the Belgian tax authorities as needed for the EU or non-EU company.

The guarantee for the fiscal representative in Belgium

Because the fiscal or tax representative has an essential role, certain conditions apply to the appointment or the individual representative, as well as certain liabilities. Our Belgian lawyers list some of the most important ones below:

  • The fiscal representative in Belgium is liable for VAT purposes (the due value-added tax, the penalties, or interests that may apply to the needed filings which are applicable to the foreign taxable entity he represents);
  • A guarantee is needed for an appointed tax representative and, in principle, this depends on the value-added tax due on an annual basis;
  • The deposit is either made as a bank guarantee or as a cash deposit;
  • The needed deposit cannot be made through a group company.

Some essential issues concerning the guarantee amount have entered into force starting on October 1, 2021:

  • The guarantee amount is at least 7,500 EUR and no more than 1,000,000 EUR;
  • It shall amount up to 10% of the VAT due from the previous 12 months (as reported in the VAT returns);
  • When there is no estimated VAT for the first 12 months (such as in the case of newly incorporated businesses), this amount will be estimated; The definitive guarantee shall be assessed by April 30, the next calendar year;
  • The guarantee can be adjusted annually.

The team of experts at our law firm in Belgium can give you more information about the guarantee for the fiscal representative, as well as the aforementioned liability.

We remind investors that the main taxes for Belgian companies are the following:

  • The corporate income tax rate of 25%;
  • The default withholding tax rate on dividends of 30% (subject to reduction under the EU parent-subsidiary directive and applicable DTAs);
  • The standard value-added tax of 21% with its reduced rates of 6% and 12% (and a 0% rate for some types of goods and services);
  • Social security contributions according to the type of employee (blue collar or white collar).

Those interested in seeking assistance for further tax payment, reporting and compliance with the ongoing Belgian tax rules and regulations can discuss with our accountants in Belgium.

Contact us if you want to know more about the fiscal representative in Belgium and if you require these types of services for your company.