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.
The filing had to be made by: 30-01-2025
The annual accounts must be filed within 30 days after they have been approved by the general at the meeting and no later than 7 months after the closing date of the financial year, are deposited with the Central Balance Sheet Office.
Companies that do not submit their annual accounts on time will be charged a rate surcharge.
From the first day of the 9th month after the closing of the financial year:
- 120 euros for small companies (= abbreviated scheme)
- 400 euros for the other companies
The reason may be of an organizational or administrative nature.
If the company has other negative signals, this may indicate a serious negative signal.
Companies in difficulty often withhold their annual accounts because they wish to hide their bad figures.
This company has moved its registered office to a business center.
In combination with other negative signals (e.g.
simultaneous change of shareholders or directors, non-payment of social security contributions, late filing of annual accounts, etc.), this is a point of attention.
Starting up or restarting in a business center is a normal course of action.
Conversely, it can indicate a less healthy evolution.
This may be an indication for creditors to exercise heightened vigilance.
