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
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