Every natural or legal person conducting taxable activity in Belgium—residents, non-resident individuals, sole traders, partnerships, and corporations must hold a Belgian Tax Identification Number (TIN). The identifier is required for all fiscal communications, including income-tax returns, VAT declarations, withholding-tax filings, and correspondence with the Federal Public Service (FPS) Finance.
Issued by the Federal Public Service (FPS) Finance, the Belgian tax identification number connects all financial transactions to the government’s central records. The information below outlines the purpose of the Belgian Tax ID, describes its format, and details the procedures for locating it to ensure full compliance with Belgian tax authorities.
In Belgium, businesses use specific identification numbers when dealing with tax authorities. These include the value added tax ID, the RNPM (Registre National des Personnes Morales) number, or the unique enterprise number, also known as the Numéro d'entreprise unique. Each of these can serve as a valid tax ID depending on the context.
The unique enterprise number always starts with a 0 and can be entered either with or without the prefix BE. The total number of characters depends on how it's written:
Similarly, value-added tax ID or RNPM numbers can be:
Note: If you include BE, you must not leave a space between the prefix and number if the full length reaches 12 characters.
Here’s a quick overview of the different types of Belgian Tax IDs, who they’re for, and how each is formatted.
Type | Who It's For | Format | Details |
National Number (NN) | Belgian citizens and residents | NN.NN.NN-NNN.NN | Issued to individuals. Includes date of birth. Found on ID cards, passports, or residence permits. Used for tax, social security, and national registration. |
BIS Number | Foreign nationals in Belgium for under 90 days | Same format as National Number | Issued to temporary residents. Not valid for tax or social security. Mostly for short-term work or stay. |
Enterprise Number (VAT ID / Ondernemingsnummer) | Companies, organisations, and self-employed individuals | 10 digits (optionally prefixed with BE) | Unique identifier for business registration and tax filings. Previously referred to as the VAT ID. Older numbers start with a 0. |
Here's how the Belgian Tax ID differs for individuals and businesses, based on structure, purpose, and use.
Feature | Tax ID for Individuals (National Number) | Tax ID for Businesses (Enterprise Number / VAT ID) |
Name | National Number (NN) | Enterprise Number (Ondernemingsnummer) or VAT ID |
Who receives it? | Belgian citizens and residents | Registered businesses and legal entities in Belgium |
Structure/Format | 11 digits: YY.MM.DD-NNN.CC (e.g., 63.11.28-001.74) | 10 digits: XXXXXXXXXX (e.g., 0403019261) with optional BE prefix |
Includes Date of Birth? | Yes, the first six digits show the date of birth | No |
Used for | Tax, social security, and official identification | VAT reporting, invoicing, and corporate tax filings |
Automatic Issuance | Yes, issued when a person is registered in the national system | Yes, assigned when a company registers in Belgium |
Appears on | National ID cards, residence permits | Official business documents and VAT registrations |
Check Digit Validation | Yes, includes a control number at the end | Yes, includes a control digit for system validation |
Whether you're an individual or a business, your Belgian Tax ID appears on official documents issued by the government. Here's where you can find it:
The National Number is issued once you're registered in Belgium's National Register. You can find this number in the following places:
When a company registers in Belgium, it receives a unique enterprise number. This number also acts as the business's VAT ID. You can find the business tax ID through:
A Belgian Tax ID is more than just a number, it’s a key identifier used by the government to track financial and legal activity. Here’s why it matters:
Every person or entity carrying on taxable activity in Belgium must possess a Belgian Tax Identification Number (TIN) issued by the Federal Public Service Finance. Depending on the context, this identifier is the National Number (for citizens and residents), the BIS number (for short-term foreign nationals), or the unique enterprise number also used as the VAT ID for companies, partnerships, and sole traders. Each number is embedded in the State’s central fiscal database and is mandatory for income-tax returns, VAT declarations, withholding-tax filings, and all formal correspondence with the tax authorities.
The identifier appears on official documents: citizens find it on their identity cards, residence permits, government letters, payslips, and contracts, while businesses locate it on the Crossroads Bank for Enterprises registration certificate, invoices, tax filings, bank statements, and the public registry portal. Possession and correct use of the TIN are compulsory for corporate and personal tax compliance, VAT invoicing, payroll reporting, social-security linkage, and legal identification; failure to quote the number where required compromises regulatory standing and may trigger penalties.