As from 1 January 2021 (end of the transition period) and before carrying out any taxable transaction in Belgium for which the Belgian VAT will be due, any British taxable person who has no fixed establishment in Belgium must appoint a responsible representative established in Belgium in order to be identified for VAT purposes in Belgium.

This means that this taxable person established in the United Kingdom, who has a direct VAT identification in Belgium, can become liable to pay VAT in Belgium as from 1 January 2021 for transactions which did not result in being liable to pay VAT before this date. Within this framework, reference is in particular made to the implementation of nearly all the provisions mentioning a general or specific “autoliquidation” (reverse charge mechanism) (see provisions of Article 51, par. 2, 5° of the VAT Code and Articles 20, 20bis and 20ter of the Royal Decree Nr. 1 of 29 December 1992).

All these provisions mention reporting the tax collection onto the co-contracting party when the latter is a taxable person established in Belgium and is required to submit VAT periodic returns or a taxable person not established in Belgium, who has appointed a responsible representative in Belgium, pursuant to Article 55, par. 1 or 2 of the VAT Code.

In the situations referred to in these articles, the taxable person established in the UK who has an individual BE VAT identification number by means of appointing a responsible representative becomes as from 1 January 2021 liable to pay the Belgian VAT due on these transactions as co-contracting party. The provider of services or the supplier not established in Belgium is no longer required to be identified for VAT purposes in Belgium.