Belgian VAT Number (BTW-nummer) Display Rules for Your Website

If you run a business in Belgium that charges BTW (VAT), your BTW-nummer must be visible on your website. Belgian VAT numbers work differently from most other EU countries because they are directly linked to your ondernemingsnummer. That makes things simpler in some ways and creates confusion in others.

Here is how VAT number display works for Belgian businesses and what you need to get right.

How Belgian BTW numbers work

In Belgium, your BTW-nummer is your ondernemingsnummer (KBO number) prefixed with the country code "BE". If your ondernemingsnummer is 0123.456.789, your BTW-nummer is BE0123.456.789.

This is different from countries like the Netherlands, where the VAT identification number is a separate number from the business registration number. In Belgium, one number serves both purposes.

The format is always: BE + 10 digits (starting with 0 or 1).

The dots are optional but conventional. You will see it written as BE0123.456.789 or BE0123456789. Both are valid. Most Belgian businesses use the dotted format because it is easier to read.

What the law requires

Under WER Boek XII Art. XII.6 (the Belgian transposition of the EU E-Commerce Directive), every business that provides services through a website must make its BTW-nummer accessible to visitors and to competent authorities.

The EU VAT Directive (2006/112/EC, Article 226) adds specific requirements for invoices. And the E-Commerce Directive (2000/31/EC, Article 5) requires that your VAT identification number is permanently, easily and directly accessible on your website.

In practice, this means your BTW-nummer must appear in at least one of these locations:

• Your website footer (visible on every page)
• Your contact page or about page
• Your terms and conditions
• Every invoice you send

The footer is the minimum for website compliance. If you have a dedicated legal or contact page, include it there too.

Where to display it

A clean footer example:

"Bakkerij De Molen BV | BE0123.456.789 | Brusselstraat 1, 1000 Brussel"

Since your BTW-nummer and ondernemingsnummer are the same (minus the "BE" prefix), you can combine them:

"Ondernemingsnummer/BTW: BE0123.456.789"

Some businesses display them separately for clarity:

"Ondernemingsnummer: 0123.456.789 | BTW: BE0123.456.789"

Either approach is fine. The important thing is that the BTW-nummer with the "BE" prefix is visible, because that is the format other EU businesses need for cross-border invoicing and VIES verification.

Your ondernemingsnummer is also required in the same places. Displaying the BTW-nummer with the "BE" prefix covers both obligations at once.

Who needs a BTW-nummer

Not every Belgian business has a BTW-nummer. You need one if you carry out economic activities that are subject to VAT. This covers most commercial businesses.

You do not need a BTW-nummer if:

• Your business only performs VAT-exempt activities (certain medical, educational and social services)
• You are a small enterprise under the VAT exemption scheme (vrijstellingsregeling) with annual turnover below EUR 25,000

If you qualify for the small-enterprise exemption, you are not required to charge VAT and do not receive a BTW-nummer. However, you must still display your ondernemingsnummer on your website.

If your turnover exceeds EUR 25,000 (or you expect it will in the current calendar year), you must register for VAT with FOD Financien (SPF Finances). Registration is done through the one-stop business counter (ondernemingsloket) or directly at the local BTW-kantoor.

BTW on invoices vs. on your website

The rules for invoices and websites come from different legal sources.

On invoices, the EU VAT Directive (Article 226) requires:

• Your BTW-nummer
• The customer's BTW-nummer (for B2B transactions within the EU)
• The VAT rate applied
• The VAT amount in euros
• If the reverse charge mechanism applies, a reference to that

Missing any of these can mean the invoice is not valid for VAT deduction purposes. Your customer's accountant may reject it.

On your website, the requirement is broader but less detailed. Art. XII.6 WER requires you to display your BTW-nummer so visitors can identify you. You do not need to show VAT rates or amounts on your legal information section. That said, if you run a webshop, prices displayed to consumers must clearly indicate whether they include or exclude BTW.

Price display rules

If you sell to consumers (B2C), Belgian law and the EU Consumer Rights Directive require that displayed prices include BTW. The price the customer sees must be the price they pay.

If you sell primarily to businesses (B2B), you can display prices excluding BTW, but you must clearly state "excl. BTW" or "excl. VAT" next to every price.

Many businesses that serve both audiences show both prices. Whatever you choose, be consistent across your entire site. FOD Economie's Economic Inspection checks price display practices as part of its regular enforcement activity.

Cross-border selling and VAT

If you sell products or digital services to consumers in other EU countries, you will eventually hit the One-Stop Shop (OSS) threshold.

When a Belgian business sells to consumers in, say, Germany, the sale is subject to German VAT rates, not Belgian rates. But only once your total cross-border EU sales exceed EUR 10,000 per year. Below that threshold, you can apply Belgian VAT to all EU sales.

Once you cross the EUR 10,000 threshold, you have two options:

1. Register for VAT in every country where you have customers. This means filing VAT returns in each country. For a small business selling to 10 countries, this is a paperwork nightmare.

2. Register for the One-Stop Shop (OSS) at FOD Financien. This lets you file a single quarterly OSS return in Belgium that covers all your EU consumer sales. You charge the correct VAT rate for each destination country, but you report and pay it all through the Belgian tax office. They distribute the money to the other countries.

You do not need a foreign VAT number when using the OSS. Your Belgian BTW-nummer is sufficient. But you do need to charge the correct local VAT rate for each destination country.

If you sell through platforms like Amazon or Bol.com, the platform may handle VAT collection for you under the deemed supplier rules. Check with the platform whether they are collecting and remitting VAT on your behalf.

EU VAT number formats by country

Every EU member state has its own VAT number format. If you do business across borders, it helps to recognise them. Here are the most common ones for businesses operating in or near Belgium:

Note: the leading zero in Belgian VAT numbers is part of the number. Some systems drop it, which causes validation failures. If a Belgian VAT number looks like it has only 9 digits, add a zero at the front.

You can verify any EU VAT number at the VIES portal. This is free and gives you an official confirmation that you can save as proof for your records.

What about different company types?

BV (besloten vennootschap) and NV (naamloze vennootschap): Your BTW-nummer is your ondernemingsnummer with the "BE" prefix. Straightforward. Display it on your website and all invoices.

VOF (vennootschap onder firma) and CommV (commanditaire vennootschap): Same principle. The partnership gets its own ondernemingsnummer and corresponding BTW-nummer.

Eenmanszaak (sole proprietorship): Your personal ondernemingsnummer is your BTW-nummer. Unlike the Netherlands, Belgium never had a BSN-linked VAT number, so there is no privacy concern with displaying it. Your ondernemingsnummer is public information by design.

VZW (non-profit): Only needs a BTW-nummer if it carries out economic activities subject to VAT. Many VZWs are VAT-exempt. If your VZW does charge for services or sell goods, you will have a BTW-nummer and must display it.

Vrije beroepen (liberal professions): Doctors, lawyers, architects and accountants who are VAT-liable (most are since the 2014 reform for lawyers and the 2016 reform for notaries) must display their BTW-nummer.

For all entity types, double-check that the number on your website is correct and current. Companies sometimes display an old or incorrect VAT number after restructuring, splitting off a new entity or changing legal form. You can verify your number through FOD Financien or through the EU VIES system.

Quick fix checklist

1. Look up your ondernemingsnummer at kbopub.economie.fgov.be
2. Prefix it with "BE" to get your BTW-nummer
3. Add it to your website footer, contact page and terms and conditions
4. Check your invoice templates to make sure they show the BTW-nummer with "BE" prefix
5. Verify it works in the VIES system

Total time: 10 minutes.

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Frequently asked questions

Is my BTW-nummer the same as my ondernemingsnummer?

Yes, with a prefix. Your BTW-nummer is "BE" followed by your 10-digit ondernemingsnummer. So ondernemingsnummer 0123.456.789 becomes BTW-nummer BE0123.456.789.

Do I need a BTW-nummer if my turnover is below EUR 25,000?

No. If you qualify for the small-enterprise VAT exemption (vrijstellingsregeling), you do not charge VAT and do not receive a BTW-nummer. You must still display your ondernemingsnummer on your website.

How do I register for VAT in Belgium?

Through your enterprise counter (ondernemingsloket) or directly at the local BTW-kantoor under FOD Financien. You will need your ondernemingsnummer and details about your expected activities and turnover.

Should I display prices with or without BTW on my website?

If you sell to consumers (B2C), Belgian and EU law requires that displayed prices include BTW. The price the customer sees must be the price they pay. If you sell primarily to businesses (B2B), you can display prices excluding BTW, but you must clearly state "excl. BTW" next to every price.

What is reverse charge and do I need to mention it on my website?

Reverse charge is a VAT mechanism for B2B transactions across EU borders. When a Belgian business buys services from a company in another EU country, the supplier does not charge VAT. Instead, the Belgian buyer reports the VAT in their own return. You do not need to mention reverse charge on your website. It only applies to invoices and your VAT return.

I sell digital products to EU consumers. Do I need to register for OSS?

If your total cross-border B2C sales within the EU exceed EUR 10,000 per year, yes. The One-Stop Shop lets you handle all EU VAT obligations through a single return filed with FOD Financien. Below the threshold, you can apply Belgian VAT rates to all EU sales.

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