Taxera
Flag of BelgiumVAT groups BelgiumOptional, by applicationLast reviewed October 2026

VAT groups in Belgium: VAT unit explained

Belgium has offered an optional VAT group since 2007. Related companies apply to be treated as a single taxable person.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The regime

Belgian VAT group (VAT unit)

Who can join

Companies in Belgium that meet the financial, economic and organisational links in the royal decree. Applications go through the tax administration.

How it works

Configure the group in Taxera → Prepare each member from ERP data → Consolidate at group level, with adjustments → Review the group total → File the group return

Key points and dates for Belgium

  1. 2007
    The optional regime became available
  2. Common ownership
    Over 10% common ownership is often enough for the financial link, depending on the case

What the group return covers

The group files one VAT return and supplies between members are disregarded. Adjustments for capital goods can arise when entities join or leave.

What your ERP has to deliver

Taxera needs the VAT data of every member company code, tagged to the right group, so each member's figures can be prepared and then consolidated. Entities outside the group stay on the standard VAT return.

The process, step by step

ERP data (all members)
Taxera: member figures
Group consolidation and adjustments
Group total for filing

Practical insights

  • Check capital goods adjustments before an entity joins or leaves the group.
  • Document the links between members for the application.

Common pitfalls

  • Overlooking the adjustments on entry or exit.
  • Assuming the regime is the same for every sector.

Linked obligations in Belgium

VAT returns: standard returns for entities outside the group
e-Invoicing and SAF-T: same ERP data, same integration

VAT groups Belgium: questions, answered

Official sources

Keep this guide

Download the Belgium VAT groups guide as a PDF. It has the same content as this page.

More VAT group guides

All VAT group countriesVAT groups GermanyVAT groups FranceVAT groups NetherlandsVAT groups ItalyVAT groups SpainVAT groups PolandVAT groups IrelandVAT groups LuxembourgVAT groups PortugalVAT groups RomaniaVAT groups LatviaVAT groups MaltaVAT groups Czech RepublicVAT groups United KingdomVAT groups SloveniaAll countries in the Tax Tracker

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