Belgium TIN number guide
Numéro National (NN)
"Numéro National" often refers to the National Number, which is a unique identification number assigned to individuals for various administrative and official purposes.
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| Official identity card (back side) only for Belgians citizens | Social Security Card for foreign residents |
Ondernemingsnummer
Also known as Numéro d'entreprise, Ondernemingsnummer serves as a unique identifier for businesses and legal entities operating in Belgium. Format is "10-digit number, always beginning with 0 or 1 (the last two digits are the check number).
The enterprise number is assigned by and registered in the Banque Carrefour des entreprises (BCE) / Kruispuntbank van Ondernemingen (KBO) (Crossroads Bank of Enterprises in English) which is managed by the Federal Public Service Economy, SMEs and Self-employed. This register is publicly accessible. On mails, invoices or other documents of an enterprise, the enterprise number might be preceded by BE, or TVA BE (in French) or BTW BE (in Dutch) (which means VAT in English). As the enterprise number is used to identify an entity for taxation purposes, it might also be referred to as ""Numéro de TVA"" (in French) or ""BTW nummer"" (in Dutch) (= VAT number).
The last two digits are the check number.
Examples: BE0999999999, BE1999999999
Frequently Asked Questions
Does a non-EU company need a fiscal representative and a bank guarantee to get a Belgian BTW/TVA number?
Yes — both are mandatory for non-EU businesses. A company established outside the EU that makes taxable supplies in Belgium must appoint a Belgian-resident fiscal representative who is jointly and severally liable for all VAT, interest, and penalties. [1] The representative must also lodge a bank guarantee with the Belgian Treasury covering the estimated VAT liability, with a statutory minimum of €7,500 and a maximum of €1,000,000. [2] EU-established companies can register directly without a fiscal representative, but still have no registration threshold — the obligation arises from the first taxable transaction.
I can no longer log into Intervat with my Isabel or GlobalSign certificate — what do I do?
As of 31 January 2024, FPS Finance removed support for Isabel and GlobalSign commercial certificates on all its e-services, including Intervat. [3] Non-residents without a Belgian eID or an eIDAS-compatible national identity credential must now register through ForReg, FPS Finance's alternative validation procedure, which does not require you to travel to Belgium. [4] Once ForReg access is granted, you can file VAT returns, submit client listings, and manage registrations through Intervat. Firms that used third-party accounting software relying on Isabel certificates must migrate to the new authentication flow before filing deadlines or returns will be technically rejected.
Does my construction subcontractor invoice need special wording to apply the Belgian VAT reverse charge?
Yes — since 1 January 2023 the reverse charge on immovable property work (the co-contractor / medecontractant regime) is mandatory whenever the customer holds a Belgian VAT number and submits periodic VAT returns, including foreign contractors registered in Belgium. [5] Every invoice must carry the declaration: "Reverse charge. In the absence of an objection in writing within one month of receipt of the invoice, the customer is deemed to acknowledge that he is a taxable person required to submit periodic returns. If that condition is not fulfilled, the customer is liable for the tax, interest, and fines due." Omitting this statement or incorrectly charging 21% BTW/TVA instead of applying the reverse charge exposes the supplier to penalties and may require a corrective credit note. [6]
What is the 3-month deadline for the Belgian expatriate tax regime (BBIB), and what happens if it is missed?
Under the special tax regime for inbound taxpayers (BBIB/RSII) introduced on 1 January 2022, the employer must file an electronic application with FPS Finance within three months of the employee's first working day in Belgium. [7] Missing this deadline is definitively and irreversibly inadmissible — there is no appeal or late-filing correction mechanism. The regime allows employers to grant a tax-free recurring expense allowance of up to 35% of gross salary (capped at €90,000 per year), so a missed deadline costs the employee and employer this benefit entirely. Eligibility also requires a minimum annual gross salary of €70,000 and a 60-month prior period with no Belgian tax residency or employment within 150 km of the border. [8]
How does a non-resident without a Numéro National obtain a Belgian tax identifier to file an income tax return?
Individuals not registered in Belgium's National Register are assigned a BIS number (bisnummer / numéro Bis) — an 11-digit identifier structured like the Rijksregisternummer but with the month-of-birth digits increased by 20 (if sex is known) or 40 (if sex is unknown). [9] If you have Belgian-source income but no Belgian employer to request it on your behalf, you must contact FPS Finance directly to obtain the BIS number before filing the non-resident income tax return (form 276.2 / Formulier 276.2). [10] Frontier workers, short-term foreign employees, and foreign property owners in Belgium are the most common cases requiring this path.
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