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BREXIT: Important VAT news for UK companies with a Belgian VAT number

Monday 25/02/2019
BREXIT Important VAT new for UK companies with a Belgian VAT number

The Belgian VAT authorities confirmed that UK companies with a direct Belgian VAT registration need to appoint a Belgian fiscal representative for VAT purposes before 30/03/2019. This is in case of a no-deal Brexit on that date. The VAT administration will allow these UK companies to maintain their current Belgian VAT number, also after appointing a fiscal representative for VAT purposes. 

The UK companies concerned must act quickly: the request to appoint a fiscal representative must be filed with the competent authorities before the date of Brexit (currently 30/03/2019, although it seems that some margin for a possible delay might have been created during the last negotiations). As all these files cannot be treated immediately by the tax authorities, they allow themselves 6 months to handle these files. During this period, the current direct VAT registration will be deemed to be converted into a VAT registration number with a fiscal representation. 

Please note that being identified via a fiscal representative alters the VAT regime on some incoming transactions. Some compulsory national Belgian VAT reverse charge rules become applicable if the buyer is identified for VAT purposes via a fiscal representative.  

Moore Belgium has extensive experience in handling VAT files as a Belgian fiscal representative. Do not hesitate to contact our Belgian VAT team if you would like our assistance as your fiscal representative.

Contact one of our experts

Karolien Vanmeerhaeghe

Karolien Vanmeerhaeghe

Director Tax & Legal Services

VAT advice


Bert Derez

Bert Derez

Partner Tax & Legal Services

VAT advice