Belgium

BTW-Eenheid Updated 2025-12-20

Baseline

BTW-Eenheid (VAT Unit)

Belgium allows related entities to form a BTW-eenheid (VAT unit), treating the group as a single taxable person. Belgium's implementation is distinctive because each member retains its own VAT number for external transactions while the unit has a separate umbrella VAT number for reporting purposes.

Key Dates

Apr 2007BTW-eenheid provisions introduced

2019Updated guidance on cross-border members and fixed establishments

2026Interaction with PEPPOL e-invoicing mandate being clarified

Who is in scope

Entities established in Belgium that are financially, economically, and organizationally linked.

Process

Application to SPF Finances -> BTW-eenheid number issued -> members retain individual VAT numbers for external transactions -> umbrella number for consolidated reporting -> internal supplies outside scope.

Official Sources

SPF Finances — BTW-Eenheid

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