Identification Numbers for E-Commerce Businesses in Belgium

Depending on warehouse location imports and product type several identification numbers may be required in Belgium.

Value Added Tax – Registration When Carrying Out Taxable Activities or Holding Stock in Belgium

VAT Identification Number

General Designation: VAT Identification Number
Country-Specific Designation in Belgium: Numéro de TVA / BTW-nummer
Relevance: Required when taxable transactions are carried out in Belgium when goods are stored in Belgium or when intra-Community supplies are made from Belgium.
Example: Storage of goods in a fulfillment warehouse in Belgium.
Relationships: Prerequisite for Intrastat filings mandatory disclosure in invoices and basis for accounting recognition.
Special Schemes: One-Stop-Shop OSS and Import-One-Stop-Shop IOSS.

Intrastat – Reporting Obligation for Intra-Community Movements of Goods

Intrastat Declaration

General Designation: Intrastat Declaration
Country-Specific Designation in Belgium: Déclaration Intrastat / Intrastataangifte
Relevance: Required when statistical thresholds for movements of goods between EU Member States are exceeded.
Example: Transfer of goods from a warehouse in Germany to a warehouse in Belgium.
Relationships: Generally requires an existing VAT Identification Number.

Customs – Identification for Imports and Exports Involving Belgium

EORI Number

General Designation: EORI Number
Country-Specific Designation: EORI Number
Relevance: Required for imports from third countries exports to third countries or own customs declarations in Belgium.
Example: Import of goods from a third country directly into Belgium.
Relationships: Triggers import VAT and is frequently linked to VAT obligations.

Packaging – EPR Registration When Supplying Packaged Goods to End Consumers

EPR Registration Number for Packaging

General Designation: EPR Registration Number for Packaging
Country-Specific Designation in Belgium: Registration with the Interregional Packaging Commission IVC / Commission Interrégionale de l’Emballage CIE
Relevance: Required when packaged goods are supplied to private end consumers in Belgium.
Example: Shipment of consumer goods in transport packaging to customers in Belgium.
Relationships: Independent from VAT registration but relevant for marketplace compliance checks.

Electrical Batteries – Separate EPR Registration for Batteries or Battery-Containing Products

EPR Registration for Batteries

General Designation: EPR Registration for Batteries
Country-Specific Designation in Belgium: Registration with BEBAT
Relevance: Required when batteries or products containing integrated batteries are sold in Belgium.
Example: Sale of electronic devices with lithium batteries.
Relationships: Separate from packaging registration and may occur alongside obligations for electrical and electronic equipment.

Waste Electrical and Electronic Equipment – Registration When Placing Electrical Equipment on the Market

WEEE Registration

General Designation: WEEE Registration
Country-Specific Designation in Belgium: Registration with Recupel
Relevance: Required when electrical or electronic equipment is placed on the Belgian market.
Example: Sale of household appliances or consumer electronics to customers in Belgium.
Relationships: When devices contain batteries an additional battery registration may be required.

Invoicing – Obligation to Correctly Use Statutory Identification Numbers

Mandatory Information on Invoices

Relevance: Mandatory disclosure of the VAT Identification Number and where applicable an OSS reference or reverse charge statement.
Relationships: Incorrect invoicing directly affects VAT compliance and accounting accuracy.

Accounting – Systematic Processing of All Registrations and Identification Numbers

Proper Accounting Recognition

Relevance: Accurate processing of the VAT Identification Number the EORI Number and environmental registrations.
Relationships: Inconsistencies between ERP systems marketplace data and tax filings increase audit risk.

Data Protection – Organizational Obligations When Processing Personal Data

Data Protection Obligations

Supervisory Authority: Autorité de protection des données APD / Gegevensbeschermingsautoriteit GBA
Relevance: No separate registration number for standard e-commerce businesses however compliance obligations under the General Data Protection Regulation GDPR apply.

Digital Identity – Access Requirements for Administrative Portals

Electronic Administrative Access

Relevance: No commercial identification number however electronic identity systems such as eID or digital certificates are required to access tax or customs portals.

Anti-Money Laundering – Relevance Depending on Business and Payment Model

AML Obligations

Relevance: No separate registration number for standard goods-based e-commerce businesses only relevant for specific financial or payment models.
Supervisory Authority: Cellule de Traitement des Informations Financières CTIF / Cel voor Financiële Informatieverwerking CFI

Ensuring Transparency About Registration Requirements

For questions regarding registration requirements or the classification of specific obligations DutyPay is available as a point of contact for the Belgian market.