If you’re selling on Amazon Belgium via FBA, VAT registration and compliance are non-negotiable. Missing the requirements can lead to penalties and even an Amazon account suspension.
VAT Rates in Belgium
Belgium introduced VAT in 1971 under the EU VAT framework.
- Standard rate: 21%
- Reduced rate: 12% (e.g. restaurants, housing)
- Reduced rate: 6% (e.g. food, books, medicines)
- Zero rate (0%): applies to certain exports and international services.
When Do Amazon Sellers Need to Register?
- Belgian businesses must register if annual turnover exceeds €25,000.
- EU-based Amazon sellers must register if their sales to Belgian consumers exceed the €10,000 EU-wide distance selling threshold.
- Non-EU Amazon FBA sellers must register immediately if:
- You store goods in Belgian fulfilment centres, or
- You ship directly to Belgian consumers.
⚠️ For non-EU businesses, there is no threshold — VAT registration is required from your very first sale.
Fiscal Representatives & Agents
- Non-EU businesses are required to appoint a fiscal representative in Belgium. This representative is jointly liable for your VAT obligations.
- EU sellers do not need one, but many choose to appoint a local tax agent to streamline compliance.
Registration & Filing
To register for VAT in Belgium, you’ll typically need:
- Business incorporation documents
- Proof of trading activity (Amazon seller account, invoices, contracts)
- ID documents for directors or owners
The registration process normally takes 2–4 weeks through the Belgian tax authority. Once complete, you’ll receive your Belgian VAT number (BTW/TVA number), which you’ll need to update in your Amazon Seller Central account.
VAT returns are generally filed quarterly, though larger sellers may need to file monthly. An annual sales listing (listing of B2B customers) is also mandatory. All returns are filed electronically via Intervat.
Risks for FBA Sellers
- Late registration or non-registration can result in backdated VAT bills, penalties, and interest.
- Fines can range from a few hundred to several thousand euros depending on severity.
- Amazon may block your account if VAT compliance cannot be verified — a serious risk for cross-border sellers.
Final Thoughts
For cross-border Amazon FBA sellers, Belgium applies strict VAT rules. Local businesses have a €25,000 threshold, EU sellers must monitor the €10,000 EU-wide limit, and non-EU sellers must register immediately with a fiscal representative. Staying compliant ensures smooth selling in Belgium and keeps your Amazon account safe.
👉 Watch the full video https://youtu.be/wiO-rAlqOEE?si=X8w8h9eGiqBDFtgl where I break down Belgium’s VAT rules for FBA and cross-border sellers.