Start, change and stop of a VAT activity: soon to be filed digitally

When you start an independent activity, you should report this with the VAT authorities. The old forms will soon be replaced by a digital application.

Start a business

Before you can start an economic activity, you should register with the Crossroad Bank for Enterprises (CBE). They will provide you with a company registration number. Subsequently you should - when you start a VAT activity - apply for a VAT registration. Currently this application should be made through the 604A form (Request to apply for a VAT identification when starting an activity).

When everything is OK, the competent office will activate the company registration number as the VAT identification number and inform you by registered mail that you are now a VAT payer.

Change and termination of activity

The VAT authorities should also be informed when you stop your business or when there is a change in address, name or activity.

Such changes should be communicated through the 604B form, for cessation the form 604C should be used.

Digital is coming soon

As from 1 January 2020 these forms are no longer to be sent by mail or delivered at the VAT office. As from then you will have to file the start, change and cessation forms digitally.

In general, the legislation will foresee in an exception for VAT payers which can show 'that they nor the person entitled to file these returns for them dispose of the required IT material to comply with this obligation'. But you understand that this exception is currently seldom applied.

The application is not ready yet, but this should be the case as from 1 January 2020. And as from then it would be somewhat easier to become tax payer ... for VAT purposes.

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