Our lawyers in Belgium offer fiscal representative solutions for companies that require legal representation in front of the local tax authorities.
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What is a fiscal representative in Belgium?
The fiscal representative in Belgium is an appointed agent, responsible for the timely and accurate VAT and other tax submissions.
What companies require a fiscal representative in Belgium?
Non-EU companies doing business in Belgium that are required to register for VAT purposes and, in some cases, EU or UK-based companies that have VAT obligations because of their activities in Belgium.
Are there exemptions to VAT registration in Belgium?
Yes, there are exemptions according to Article 44 of the Belgian VAT Code. Our lawyers in Belgium list some of the most common activities that are exempt from this tax below:
- Medical assistance and hospital care;
- Regulated paramedical professions (dieticians, speech therapists, etc.);
- Youth welfare;
- Care for the elderly or the disabled;
- Health insurance funds;
- Educational activities;
- Organising certain types of entertainment activities (exhibitions, concerts, etc.).
Who can act as fiscal representative?
The fiscal representative is a Belgian resident, legal or natural person. Our law firm in Belgium can provide licensed and professional solutions for this purpose, upon request.
How do I appoint a fiscal representative in Belgium?
The following steps are relevant:
- Determine your VAT requirements in Belgium, based on your company’s activities;
- Research your options in terms of qualified service providers. Our tax lawyers in Belgium can help you with this;
- Draw up the documents required to appoint the representative (in the form of a services agreement, along with a power of attorney as may be required). When working with our team, our attorneys will handle this step as well;
- Submit the appointment of the representative with the tax authorities. The Belgian authorities must be notified of any relevant changes in respect of your business, including the appointment of a third party that will handle submissions (and have signatory rights) on your behalf.
Can I change the Belgian fiscal representative?
Yes. Tax representatives can be changed by terminating the services agreement/representation with the former provider and drawing up a new contract with another tax representative. All changes are duly recorded with the Federal Public Service Finance.
What matters does the Belgian fiscal representative handle?
When you appoint a fiscal representative in Belgium, they are essentially responsible for:
- VAT registration in Belgium;
- Preparing and submitting the VAT returns, as required;
- Making the VAT payments;
- Representing the business in front of the tax authorities;
- Other tax-related matters, as may be set forth in the appointing document, with options for general and limited representation usually available.
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.