Yes. A typical Belgian vending business selling snacks or drinks regularly and independently normally requires VAT identification. The small business exemption does not remove the need for a VAT number. Assess your VAT arrangement before you start selling.
How does a VAT number differ from a business number?
The business number identifies your enterprise in the CBE/KBO. VAT identification activates that number for VAT purposes. In Belgium, it is then used with the BE prefix. Registration in the business register alone therefore does not prove that VAT identification is complete.
Already running a business? Check whether your existing registration and VAT arrangement cover the additional vending activity. Buying a machine does not automatically add that activity.
Can you use the small business exemption?
The Belgian annual turnover threshold for this arrangement is €25,000 excluding VAT, subject to conditions. It applies to the enterprise, not separately to each machine. When starting during 2026, the threshold is reduced proportionately for the part of the calendar year before the start.
Under this exemption, you do not charge customers VAT and cannot deduct purchase VAT. You retain a VAT number and certain administrative obligations. Have the conditions and your overall activities assessed.
What does this mean for your initial investment?
Compare quotations and your budget on the same basis. If a price excludes VAT, the invoice amount payable is higher when VAT is charged. Whether that VAT can be deducted depends on your arrangement and the deduction conditions.
Ask your accountant to explain the effect on the machine, payment terminal, stock and running costs. Choose an arrangement based on the entire business, rather than the expected turnover of one machine.
When should you arrange VAT identification?
Arrange identification before starting your economic activity. You can use the designated online application, an accountant or an accredited business counter. Changing an existing activity can also require an update to your VAT details.
Foreign enterprises and cross-border sales need a separate assessment. This article covers an ordinary vending business established in Belgium.
Frequently asked questions
Do I still need a VAT number under the exemption?
Yes. The small business exemption does not abolish VAT identification.
Can I start selling and arrange the number later?
For an activity requiring VAT identification, the application must be made before the activity starts.
Preparing a vending business? Discuss administration with your accountant and machine selection with Mirkoz Vending. Match the equipment to your location and range.
