VAT Between the UK and Belgium: A 2025 Guide

The VAT relationship between the UK and Belgium continues to present challenges and obligations for businesses operating across borders—especially after Brexit. Whether you’re exporting goods, importing from Belgium, or providing services, understanding the latest VAT rules is critical for compliance and cost-efficiency.

In this guide, we explain how VAT works between the UK and Belgium in 2025, covering goods, services, invoicing, reporting requirements, and key thresholds for UK-based businesses.

Quick Overview of VAT in Belgium and the UK

Although the UK is no longer part of the EU, Belgium remains an EU member state and follows EU VAT directives. The UK’s VAT system operates independently post-Brexit but still shares many common principles.

Country	Standard VAT Rate	VAT Registration Format
Belgium (TVA)	21% (reduced rates: 12%, 6%)	BE + 10-digit number
United Kingdom (VAT)	20% (reduced rates: 5%, 0%)	GB + VAT number

💡 In Belgium, VAT is known as TVA, BTW, or MwSt, depending on the language region (French, Dutch, German, respectively).

Exporting Goods to Belgium from the UK

If you’re a UK VAT-registered business exporting goods to Belgium, you generally do not charge UK VAT, provided:

• The goods are physically dispatched from the UK to Belgium.
  
• You hold valid proof of export (e.g., transport documents).
  
• Your Belgian customer is VAT-registered and you show their TVA number on the invoice.
  

If these criteria are met, the goods are zero-rated for UK VAT, and the transaction must be recorded in:

• Box 6 and Box 8 of your UK VAT return.
  
• Your EC Sales List (if applicable).
  
• Intrastat declarations (if thresholds are exceeded).
  

Read Our more Detailed Guides on VAT:

Is There VAT on Flowers in the UK?

Are Books VAT Exempt in the UK? A Complete Guide for 2025

Is VAT Chargeable on Alcohol in the UK?

Is There VAT on Car Parking in the UK?

Is There VAT on Food Items in the UK?

Is There VAT on Train Tickets in the UK?

What If the Belgian Customer Is Not VAT-Registered?

Suppose your customer in Belgium is a private individual or an unregistered business. In that case, UK VAT must be charged, unless your total distance sales exceed €35,000 annually, in which case you must register for Belgian TVA and charge Belgian VAT instead.

📌 Keep track of cross-border B2C sales with our Distance Sales Tracker Tool.

Importing Goods from Belgium to the UK

When importing from a Belgian supplier:

• Provide your GB VAT number to avoid being charged Belgian VAT (TVA).
  
• If charged incorrectly, request a credit note and corrected invoice.
  

For UK VAT purposes:

• Declare the VAT in Box 2 (as acquisition VAT).
  
• Reclaim the same amount in Box 4 as input VAT, if applicable.
  
• Include the net value in Boxes 7 and 9 of your VAT return.
  

✅ Want help with VAT reclaim? Try our Input VAT Reclaim Calculator.

VAT on Services Between UK and Belgium

The place of supply determines whether UK VAT or Belgian TVA applies on services. Here’s how it typically works:

UK Services Supplied to Belgian Customers

• B2B services fall under the reverse charge mechanism: no UK VAT charged; the Belgian client accounts for the VAT.
  
• B2C services may require UK VAT to be charged, unless a special rule applies.
  

💼 If you’re invoicing a Belgian business, include a note like: “Subject to reverse charge under Article 196 of the EU VAT Directive.”

Common examples of cross-border services:

Type of Service	VAT Applies In	Reverse Charge?
Software Development	Belgium (B2B)	Yes
Digital Marketing	UK (B2C)	No
Land-Related Services	Where property is located	Case-dependent

🔍 Not sure which rule applies? Use our Service VAT Decision Tool.

Services Received from Belgium

If you’re a UK business receiving services from Belgium:

• You may need to self-account for VAT using the reverse charge procedure.
  
• Declare it in Box 1 (output VAT) and reclaim it in Box 4 (input VAT).
  

This keeps your VAT position neutral, assuming full input VAT recovery eligibility.

Special Situations: VAT Complexity You Should Know

Some cases require deeper VAT knowledge and possibly registration in Belgium:

• Distance selling beyond €35,000 to Belgian consumers.
  
• Call-off or consignment stocks held in Belgium.
  
• Installed or assembled goods.
  
• Event-related services (e.g., conferences, exhibitions).
  

Refer to HMRC VAT Notice 725 for full guidance.

VAT Reporting and Compliance Tools

📊 Make sure you’re recording cross-border transactions correctly:

Transaction Type	UK VAT Return Boxes	Additional Reporting
Goods exported to Belgium (B2B)	Box 6 & 8	EC Sales List + Intrastat
Goods imported from Belgium	Box 2, 4, 7 & 9	Intrastat
Services sold to Belgium (B2B)	Box 6	EC Sales List
Services bought from Belgium	Box 1 & 4	Reverse charge

Final Thoughts

Whether you’re exporting goods, importing products, or delivering services between the UK and Belgium, VAT compliance is crucial to avoid penalties, reclaim your input VAT, and maintain healthy margins. With differences in rules, thresholds, and languages, it’s easy to make costly mistakes.

🚀 Simplify your VAT tracking and calculations using our free tools:

• UK VAT Calculator
  
• Reverse VAT Charge Tool
  
• Flat Rate Scheme Checker
  

Need personalised support? Speak to our in-house tax advisor for tailored advice on cross-border VAT between the UK and Belgium.