What is intra-Community VAT?
Intra-Community VAT refers to the value added tax rules applicable to commercial transactions between businesses or individuals located in different European Union (EU) countries.
It covers trade in goods, supplies of services and certain online sales.
Contrary to a common misconception, there is no single intra-Community VAT rate. Each country retains its own rates, while European legislation determines matters such as the place of taxation and the person liable for VAT.
Intra-Community supply and acquisition: what is the difference?
An intra-Community supply is a sale of goods dispatched from one Member State to another. It may be exempt from VAT in the country of departure where the legal conditions are met.
An intra-Community acquisition is the purchase of those goods in the destination country. The business buyer may then have to declare the tax in that country.
For example, a Belgian business sells equipment for 2 000 € to a French company. The goods are transported from Belgium to France. If the conditions for exemption are met, the supplier issues an invoice without Belgian VAT and the French business declares the acquisition under French rules.
Main types of intra-Community transactions
| Situation | Usual treatment |
|---|---|
| Sale of goods from Belgium to a French business | Belgian VAT exemption may apply, subject to conditions |
| General-rule B2B service supplied to a German business | Reverse charge generally applies in the customer's country |
| Purchase of equipment in France, delivered to Belgium | Acquisition generally subject to Belgian VAT |
| Online sale to a Dutch private customer | Distance-selling rules and destination-country VAT |
| Purchase of a service from elsewhere in the EU by a Belgian self-employed person | Reverse charge may apply in Belgium |
| Sale of goods to a country outside the EU | Export rules, separate from intra-Community supplies |
The distinction between business customers (B2B) and private customers (B2C) is therefore the first point to examine.
Sources: Commission européenne: TVA transfrontière: biens, services et exceptions · EUR-Lex: directive TVA 2006/112/CE, texte consolidé au 14 avril 2025
How do you obtain an intra-Community VAT number in Belgium?
An intra-Community VAT number is a unique tax identifier used to identify a business for transactions subject to European VAT rules.
Each national tax authority allocates and manages the VAT registrations within its jurisdiction.
What is the format of a Belgian VAT number?
In Belgium, the VAT number consists of the country code BE followed by the ten digits of the enterprise number.
Fictitious example of the format: BE 0123.456.789.
The enterprise number is allocated on registration with the Crossroads Bank for Enterprises (CBE). However, having this number does not mean that the VAT identification has been activated automatically.
A taxable business must complete the required VAT registration formalities before starting its taxable activity.
Application for VAT registration and form 604A
To obtain an active VAT number, an entrepreneur should normally follow these steps:
- Register the activity or company with the CBE.
- Obtain the ten-digit enterprise number.
- Submit an application for VAT registration or identification using form 604A.
- Complete the requested details about the activity, the business's registered office and the chosen tax scheme.
- Wait for the VAT administration to process the application.
Form 604A is submitted electronically through the e604 application, which is also accessible from MyMinfin.
FPS Finance requires this step to be completed after CBE registration and before the economic activity begins.
Entrepreneurs can complete the procedure themselves or obtain help from a business counter or an accountant.
Form 604B is used for changes and form 604C for ceasing an activity.
To apply, consult the official FPS Finance e604 service (in French).
How can you find a Belgian or French company's VAT number?
For a Belgian business, you can search free of charge using CBE Public Search.
You can find public information such as the legal name, enterprise number, registered office address and establishment units.
For a French business, the intra-Community VAT number consists of the FR prefix, a two-character check key and a nine-digit SIREN number.
The SIRET contains fourteen digits and identifies a specific establishment. Its first nine digits are the SIREN.
Some calculators can generate a potential French VAT number from the SIREN, but this calculation guarantees neither its official allocation nor its validity for VAT purposes.
The number must be checked using VIES.
Sources: SPF Finances: début, modification et fin d’activité, formulaires e604A, e604B et e604C · Commission européenne: Vérifier un numéro de TVA dans VIES · SPF Finances: application e604, identification et changements TVA · SPF Économie: BCE Public Search, recherche publique des entreprises · Service Public Entreprendre: numéro de TVA intracommunautaire français · Service Public Entreprendre: numéros SIREN et SIRET des entreprises
How do you check an intra-Community VAT number with VIES?
The VIES system (VAT Information Exchange System) is a free European Commission online tool for checking VAT numbers for cross-border trade within the Union.
It queries data supplied by national tax administrations. It is a search engine, not a European database that allocates numbers.
Check a VAT number for free in five steps
- Open the official VIES website.
- Select the country that issued the identifier.
- Enter the VAT number to be checked.
- Run the search to find out its status.
- Keep the validation result and the date of the check.
The service may display certain business details, depending on the information made available by the national administration concerned.
Ideally, you should validate the number before completing an intra-Community transaction that requires a valid VAT identification.
What does a valid or invalid result mean?
A valid result means that the number is recognised for the transactions concerned in the national records queried.
An invalid result may mean that the number does not exist, has not been activated for intra-EU transactions or has not yet been fully registered.
If your customer says their VAT number is valid but VIES indicates otherwise, ask them to obtain confirmation from their tax authority or the relevant tax office.
A simple error in the country code or digits can also explain a failed check.
What should you do when VIES is unavailable?
The tool may be temporarily unavailable because of technical problems or maintenance of national databases.
In that case, try again later. An outage is not evidence that a number is invalid.
You can also contact the relevant tax administration for further information.
Keep a record of the checks with your accounting documents. It may be useful during a tax audit.
Important: recognition of a number in VIES does not by itself establish that all the conditions for exemption are met. In particular, you must check the actual movement of goods for an intra-Community supply.
Sources: Commission européenne: Vérifier un numéro de TVA dans VIES · SPF Finances: Déposer un relevé intracommunautaire et vérifier les numéros TVA
How should you invoice intra-Community transactions?
To invoice your intra-Community sales, first determine whether the transaction is a supply of goods, a supply of services or a sale to a private customer.
A customer registered for VAT in another Member State may qualify for particular invoicing arrangements where all the conditions are met.
Invoice without VAT for an intra-Community supply
A Belgian business can issue an invoice without Belgian VAT when selling goods to a business identified for VAT in another Member State, provided in particular that the goods actually leave Belgium and the other legal conditions are met.
The customer must communicate to the supplier a VAT number allocated by another Member State. The supply must also be reported correctly in the intra-Community recapitulative statement, unless the failure is duly justified to the tax administration.
Consider a Belgian company supplying 1 500 € of goods to a French company with a valid intra-Community VAT number.
| Invoice item | Amount |
|---|---|
| Goods excluding VAT | 1 500,00 € |
| Belgian VAT charged | 0,00 € |
| Total payable | 1 500,00 € |
The VAT exemption is based in particular on Article 39bis of the Belgian VAT Code.
The invoice must state the appropriate VAT treatment, and the seller must keep evidence of transport.
This is not an automatic application of a 0% rate: it is an exemption subject to specific conditions.
Services and the reverse charge mechanism
For B2B services covered by the general rule, VAT is usually due in the country where the business customer is established.
The reverse charge mechanism then requires the customer to account for the tax themselves.
For example, a Belgian agency invoices 800 € for graphic design services supplied to a French VAT-registered business.
The Belgian supplier issues an invoice for 800 € without Belgian VAT. The French customer accounts for the tax in accordance with their national obligations.
The invoice must include the wording “Reverse charge” when this mechanism applies.
Certain services, including those relating to immovable property, events or catering, are subject to specific place-of-supply rules.
Which details must appear on the invoice?
Whether your invoice complies depends on the rules applicable to the transaction.
An intra-Community invoice must include the following, where required:
- The names and addresses of the businesses involved.
- The supplier's and customer's VAT identification numbers.
- The invoice number and date.
- A description of the goods or services.
- The taxable amount and the amounts invoiced.
- The necessary tax information.
- The reference to the exemption or the applicable reverse charge wording.
The legal wording for an exempt supply of goods and a B2B service subject to the reverse charge is not interchangeable.
For a closer look at the checks to carry out, read our guide to checking VAT on an invoice.
Sources: Commission européenne: TVA transfrontière: biens, services et exceptions · EUR-Lex: directive TVA 2006/112/CE, texte consolidé au 14 avril 2025 · Justel: arrêté royal n° 1 du 29 décembre 1992, article 5, mentions de la facture
How does the reverse charge work on a purchase within the EU?
The reverse charge transfers the obligation to account for VAT to the recipient of the transaction where the legislation provides for this.
For an intra-Community acquisition of goods, the purchasing business generally declares the VAT in the destination country.
Example: a Belgian business buys goods worth 1 000 € in France
A Belgian company purchases business equipment from a French supplier for 1 000 € excluding VAT. The goods are transported to Belgium and subject to the Belgian standard rate of 21%.
| Calculation | Amount |
|---|---|
| Purchase excluding VAT | 1 000,00 € |
| Belgian VAT due at 21% | 210,00 € |
| Deductible VAT where there is a full right to deduct | 210,00 € |
| Net VAT balance on the transaction | 0,00 € |
The business declares 210 € of VAT due and can simultaneously deduct 210 € if it has a full right to deduct VAT.
This neutrality is not automatic. A business without a right to deduct, including one under the exemption scheme, may have to bear the VAT cost.
To understand the difference between the amounts, see our guide to prices excluding and including VAT.
Sources: Commission européenne: TVA transfrontière: biens, services et exceptions · Belgium.be: Déduction de la TVA en amont · SPF Finances: déclaration spéciale de TVA
What are the VAT rates in Europe?
There is no common intra-Community VAT rate across all European Union countries.
Each Member State applies its own value added tax rates within the European framework.
The Belgian standard VAT rate is 21%, while the French rate is 20%. These differences matter to businesses carrying out transactions in several countries.
Comparison of standard VAT rates in Europe
| EU country | Country code | Standard rate |
|---|---|---|
| Belgium | BE | 21% |
| France | FR | 20% |
| Germany | DE | 19% |
| Netherlands | NL | 21% |
| Luxembourg | LU | 17% |
| Spain | ES | 21% |
| Italy | IT | 22% |
These standard rates do not replace reduced rates or special schemes.
In Belgium, rates of 6% and 12% also apply to certain categories of goods and services. In France, the main reduced rates include 10% and 5.5%.
The first question is therefore not whether to choose 21% or 20%, but which country has the right to tax the transaction.
See our table of VAT rates in Belgium or the European guidance on VAT rates.
Sources: Your Europe: Taux nationaux de TVA dans l’Union européenne · SPF Finances: Taux de TVA
What are the tax obligations for intra-Community VAT?
Tax obligations extend beyond invoicing. Depending on the applicable scheme, the business must also report its transactions to the tax administration.
The person liable for VAT must be identified before filing: depending on the nature of the transaction, this may be the supplier or the customer.
Periodic VAT returns in Belgium
A Belgian business under the normal scheme must include the relevant transactions in its VAT returns.
These are generally filed monthly or quarterly through Intervat.
The treatment of intra-Community purchases, exempt sales and services depends on their VAT category.
For the formalities and deadlines, read our guide to VAT returns in Belgium.
Intra-Community recapitulative statement: codes L, S and T
The intra-Community recapitulative statement lists certain transactions with customers identified for VAT in another Member State.
| Code | Transaction category |
|---|---|
| L | Exempt intra-Community supplies of goods |
| S | Intra-Community services covered by the statement |
| T | Specific triangular transactions |
The statement includes the country, the customer's VAT number, the transaction code and the amount.
It must be consistent with the invoices and accounting records. This check helps avoid discrepancies between commercial information and the returns submitted.
Where there are no transactions or corrections to report, FPS Finance does not require a nil statement.
Special VAT return for certain businesses
Taxable persons who do not file periodic returns may nevertheless be liable for VAT on certain intra-Community purchases.
A special return is then needed to declare and pay the tax due.
The VAT rules vary according to the category of purchase, the business's scheme and any exceptions.
The FPS Finance page on special VAT returns (in French) explains the applicable procedures.
Sources: SPF Finances: Déclaration périodique · SPF Finances: Relevé intracommunautaire · SPF Finances: Déposer un relevé intracommunautaire et vérifier les numéros TVA · SPF Finances: déclaration spéciale de TVA
Intra-Community VAT and the small business exemption in Belgium
A business under the VAT exemption scheme remains a taxable person, even though it does not normally charge VAT on transactions covered by its scheme.
In Belgium, the ordinary exemption threshold in 2026 is 25 000 € in annual turnover excluding VAT, subject to the legal conditions. This threshold may be reduced pro rata when a business starts during the year.
Intra-Community purchases under the exemption scheme
For certain acquisitions of goods within the European Union, an 11 200 € threshold affects the applicable tax obligations. This threshold does not cover new means of transport or products subject to excise duty, which follow specific rules.
Below this threshold, certain businesses may, subject to conditions, receive invoices with VAT charged in the supplier's country.
However, the supplier may have to charge Belgian VAT when the distance-selling rules apply.
They can also opt for taxation in Belgium, in particular by communicating their Belgian VAT number in the circumstances provided for by the rules.
When the threshold is exceeded, the relevant acquisitions become taxable in Belgium under the applicable rules.
For B2B services received from another Member State, this 11 200 € threshold does not apply.
A self-employed person under the exemption scheme who buys business software from a French company may therefore have to pay Belgian VAT through a special return, even for a small amount.
European thresholds to know
| Amount | What does it relate to? |
|---|---|
| 25 000 € | Ordinary VAT exemption threshold in Belgium in 2026 |
| 11 200 € | Threshold for certain intra-Community acquisitions of goods |
| 10 000 € | Combined threshold for certain B2C distance sales and specific services within the EU |
| 100 000 € | EU turnover ceiling for the cross-border SME exemption scheme, subject to other conditions |
These four amounts relate to different schemes and must not be added together.
Find the detailed conditions in our guide to VAT exemption in Belgium.
Sources: SPF Finances: Régime de la franchise de taxe · SPF Finances: régime SME de franchise pour les petites entreprises dans l’Union européenne · SPF Finances: déclaration spéciale de TVA · SPF Finances: Guichet unique OSS
Intra-Community VAT and sales to private customers
A sale to a business customer identified for VAT does not necessarily follow the same rules as a sale to a private customer.
For distance sales of goods to private customers in the European Union, VAT is in principle due in the destination country.
However, a combined threshold of 10 000 € may allow a business established in only one Member State to retain taxation in its own country, subject to conditions.
Above this threshold, taxation in the customer's country normally applies to the transactions concerned.
How does the OSS work?
The OSS (One Stop Shop) allows eligible businesses to centralise the declaration and payment of VAT due on certain B2C sales within Europe.
For the transactions covered, it avoids the need for separate VAT registrations in each Member State of consumption.
A Belgian business selling online to French and Dutch private customers can therefore use this scheme to declare the corresponding VAT.
What about dropshipping?
For dropshipping, you need to establish where the goods are located, who dispatches them, which seller is legally involved and in which country the customer is located.
Where products arrive from outside the Union, import rules or the IOSS scheme may apply.
The seller's VAT number alone is therefore insufficient to determine the treatment of the entire transaction.
Sources: SPF Finances: Guichet unique OSS · Commission européenne: TVA transfrontière: biens, services et exceptions
Three checks for correct intra-Community invoicing
Check the VAT number and keep the evidence
Before making an exempt intra-Community supply, check your customer's VAT identification in VIES.
Save the result, the date of the check and the details identifying the other party.
A previous check does not guarantee that a number remains valid indefinitely.
Check the actual transport of the goods
A French customer with a valid VAT number may purchase goods that physically remain in Belgium.
In that case, the French number alone is insufficient to justify an intra-Community supply exemption.
Examine the transport documents, the departure and destination locations, and the other legal conditions.
Check consistency between invoices and returns
Before filing your intra-Community recapitulative statement, compare the VAT numbers, amounts and transaction codes with your accounting records.
Also check credit notes and any corrections.
This straightforward procedure makes administration easier and can reduce errors in the event of a tax audit.
Sources: Commission européenne: Vérifier un numéro de TVA dans VIES · SPF Finances: Relevé intracommunautaire · EUR-Lex: directive TVA 2006/112/CE, texte consolidé au 14 avril 2025
What to remember before invoicing in Europe
Intra-Community VAT involves more than a European number or an invoice without tax.
To treat a transaction correctly, start by identifying your customer, checking their number in VIES and determining the country of taxation. Then examine any exemption, the reverse charge mechanism and your reporting obligations.
Once the correct VAT treatment has been established, you can use our Belgian VAT calculator to calculate the amounts excluding VAT, including VAT and the corresponding VAT.
For complex transactions, triangular supplies or situations involving several foreign establishments, professional advice from an accountant remains advisable.
Sources: Commission européenne: TVA transfrontière: biens, services et exceptions · Commission européenne: Vérifier un numéro de TVA dans VIES