Small VAT-exempt companies (turnover < 25,000) do not have to submit vAT declarations, do not charge vAT and therefore cannot recover vAT.Suppose that, as a Belgian small exempted from VAT company, you purchase goods or services from a foreign company and the supplier has received your vAT number. In that case, the supplier will logically charge 0% vAT. As a VAT-exempted company, you will therefore have to submit a special vAT return (created specifically for VAT-exempted companies) in order to pay the vAT to the Belgian government.
There is already an article about this on the Dexxter website: https://dexxter.be/exempted-from-vat-een-purchase-from-the-outside-world/.
(!) BUT, I think this article is incomplete and needs to be updated. In my opinion, the article only refers to the purchase of goods. However, the rules are other for the purchase of services. Source: https://financien.belgium.be/nl/ondernemingen/vAT/aangifte/bijzondere_aangifte#q3Brief summary:Purchase of GOODS abroad in the EU:
Total foreign purchases in a calendar year <= € 11,200: you have a choice.
Do not provide a vAT number: you will receive an invoice including foreign vAT. No special vAT declaration is required. => Personally, this seems the simplest option
Do provide a vAT number: you will received on an invoice with 0% vAT. As a result, you will have to submit a special vAT declaration.
Total foreign purchases in a calendar year > £11,200: you are required to provide your vAT number. You will received on an invoice with 0% vAT. As a result, you will have to submit a special vAT declaration.
Purchases of SERVICES abroad: you are required to provide your vAT number. You will received an invoice with 0% vAT. As a result, you will have to submit a special vAT declaration.
I am not an expert here, but I hope that someone can confirm that the information on the FPS Finance website is correct and that I have been able to help others with this 🙂