How to stop a Belgian VAT number: form 604C and what follows

A stop or a change?

Here are the steps, and what is not a stop.

Form 604C is for stopping the VAT activity for good. A change of scheme, such as moving to the small business exemption, or a new address is reported with form 604B: the number stays active.

Form 604C

File it within a month of the end of the activity, yourself online on MyMinfin or through your accountant. The VAT number is deactivated on the date of the stop given in the form.

The last return and the goods you keep

The last periodic return covers the period up to the date of the stop. Stock and business assets you keep for yourself are a withdrawal: VAT is due on their value.

The VAT deducted on capital goods is revised: over 5 years for ordinary goods, over 15 years for a building. Part of it may have to be paid back if the stop comes before the end of that period.

The enterprise number

Stopping VAT does not close the enterprise number. A self-employed person also reports the end of the activity to the enterprise counter and to the social insurance fund. The enterprise number stays the same and will never be given to another business.

To get a number, read how to get a Belgian VAT number.

Keep reading

• BELGIUMHow to get a Belgian VAT number: registration, activation and stoppingRegistration, VAT activation with form 604A, the small business exemption and stopping with form 604C.
• VATCheck a Belgian VAT number (BE + 10 digits)BE + 10 digits, the first 0 or 1: the format, frequent errors, the official check and what to do when it is invalid.
• BELGIUMBelgian enterprise number: format and how to check it10 digits starting with 0 or 1, the link with Belgian VAT, establishment units and how to check it.