The CBE does not report any VAT activity linked to this company number.
A business is exempt from charging VAT if it:
- performs only exempted activities (for example socio-cultural, financial and medical activities), or
- is registered under the VAT exemption scheme for small businesses.
In both these cases, the business can not charge VAT to its customers.
The deletion of a VAT number can be requested by:
1) the taxpayer himself in case of:
a) complete discontinuation of the business
b) stopping all activities subject to VAT within the business
2) the government when there is no longer any economic activity within the business.
In other words, the deletion of a VAT number can be an important negative indicator concerning the continuity of the business and requires additional attention.
The FPS Finance states the following:
A business established in Belgium must register for VAT if it is subject to VAT.
A Belgian (or non-Belgian) business is liable for VAT if its activity is the supply of goods or services as set out in the Belgian VAT Code.
If the business’s only activities are exempt from VAT (e.g.
certain socio-cultural activities, financial transactions, transactions in the medical sector), and the business therefore does not have a right of deduction, then the business is not required to register.
It does not have to charge VAT to its customers (
Article 44 of the Belgian VAT Code).
However, if this type of business is required to account for Belgian VAT on intra-Community acquisitions of goods or on intra-Community supplies of services, it is required to register for VAT.
For more information regarding "Value Added Tax", please refer to
Fisconet plus.
Following the entry into force of the law of 5 November 2023 containing various provisions relating to the economy, the administration of the Central Companies Database [KBO-BCE] can cancel ex officio entities that have not complied with the formalities for registering or updating their data in the register of ultimate beneficial owners (UBO register).
The cancellation will be revoked as soon as, according to FPS Finance, the necessary formalities have been completed with the UBO register.
