Dutch company, Belgian VAT registration number, how does this work?

When you, as a foreign entrepreneur, carry out VAT-taxable activities in Belgium, you are required to charge Belgian VAT to your customers. This is only possible if you have a Belgian VAT registration number. It is important to emphasize that this does not involve a separate Belgian entity, but for example a Dutch company that has obtained a Belgian VAT registration number.

Invoicing with a Belgian VAT registration number

All purchase and sales invoices related to your activities in Belgium must be issued stating your Belgian VAT registration number, but under the name of your existing company, for example your Dutch entity.

In practical terms, this means that suppliers issue their invoices with Belgian VAT to your Belgian VAT registration number and that you issue your sales invoices to your Belgian customers including Belgian VAT.

If your invoices are not prepared correctly, this may lead to delays in refunds, rejection of refund claims and even penalties.

Accurate and consistent invoicing, both on the purchase and sales side, is therefore essential to avoid problems with reclaiming VAT.

Reclaiming Belgian VAT

When you, as a foreign entrepreneur, incur costs in Belgium, such as fuel or tolls, you will receive invoices including Belgian VAT. In a situation without a Belgian VAT registration, you would normally reclaim this VAT via the 8th VAT Directive (79/1072/EEC).

However, once your invoices are issued under your Belgian VAT registration number, the procedure changes. You can no longer reclaim this VAT via the 8th Directive. The VAT paid must be included in your Belgian VAT return, and the refund is processed through your regular Belgian filing cycle.

This creates an administrative shift that is often experienced as complex, especially for entrepreneurs operating in multiple countries.

Reclaiming Belgian excise duties

For professional transport operators, such as companies in road transport and passenger transport with coaches, excise duty refunds on fuel are also important in addition to VAT recovery.

Although your purchase invoices are issued under your Belgian VAT registration number, a different rule applies for excise duties. The permit for excise refunds must be requested using your Dutch VAT number or the VAT number of your home country.

This creates a difference between the VAT number on the fuel purchase invoice, Belgian registration number, and the VAT number linked to the excise permit, foreign number.

This difference is entirely correct and in line with the regulations. Alternative structures or attempts to combine both processes under one number are not permitted and may lead to rejections.

Conclusion

Working with a Belgian VAT registration number involves clear obligations in terms of invoicing and filing. At the same time, it results in a different treatment of VAT and excise refunds.

VAT is reclaimed via the Belgian VAT return and excise duties are reclaimed via a permit linked to your foreign VAT number.

For many international transport operators and entrepreneurs, this makes the administration more complex than expected. A proper setup of your processes and a solid understanding of the regulations are therefore essential to avoid financial risks and missed refund opportunities.