Belgian Tax & Accounting

VAT Number in Belgium: Do Freelancers Need One? (2026 Guide)

By Eurobillr · · 3 min read

One of the first questions Belgian freelancers face is whether they need a VAT number. The answer depends on your turnover, your clients, and the type of services you provide. Here's everything you need to know in 2026.

Do All Belgian Freelancers Need a VAT Number?

Most do — but not all. In Belgium, you must register for VAT if you provide taxable goods or services in a professional capacity. Almost all freelance services (design, development, consulting, marketing, writing, photography, coaching) are taxable.

The main exception is the small business VAT exemption (vrijstellingsregeling / régime de franchise) for businesses with annual turnover under €25,000.

The Small Business VAT Exemption

If your annual turnover stays below €25,000, you can apply for the VAT exemption. Under this regime:

  • You do not charge VAT on your invoices
  • You do not submit quarterly VAT returns
  • You cannot recover VAT on your business expenses
  • You must still register for VAT (you get a BE number) but you mention "BTW vrijgesteld / Exonéré de TVA" on your invoices

Important from 2026: Even under the VAT exemption, if you invoice VAT-registered Belgian companies, you must still be able to receive PEPPOL invoices. The PEPPOL obligation for sending invoices applies when you exceed the exemption threshold or voluntarily register for VAT.

When Must You Register for VAT?

  • Your annual turnover exceeds €25,000
  • You voluntarily opt out of the exemption (often beneficial if your clients are VAT-registered businesses who can recover the VAT you charge)
  • You provide services to clients in other EU countries (intra-community services)
  • You import goods from outside the EU

How to Apply for a Belgian VAT Number

  1. Register your business with the Crossroads Bank for Enterprises (KBO/BCE) via a business counter (ondernemingsloket)
  2. Your KBO number is issued (10 digits: 0XXX.XXX.XXX)
  3. Activate your VAT number via MyMinfin or through your business counter
  4. Your VAT number is BE + your KBO number without dots: BE0XXXXXXXXX

The registration is free. Business counters charge a fee of around €90–120 for the registration formalities.

What Does a Belgian VAT Number Look Like?

Format: BE0123456789 — "BE" followed by 10 digits (the KBO number). Always verify client VAT numbers via the official EU VIES tool at ec.europa.eu/taxation_customs/vies.

VAT on Invoices to Foreign Clients

  • EU B2B clients with valid VAT number — charge 0% VAT, add "Intracommunautaire levering / Prestation intracommunautaire — BTW verlegd / TVA autoliquidée"
  • EU B2C clients (private individuals) — charge Belgian VAT at the standard rate (usually 21%)
  • Non-EU clients — generally 0% VAT (export of services)

Manage your VAT invoicing automatically with Eurobillr →

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