You’ll need to have a tax identification number in Belgium if you’re planning on living and working in the little but mighty European country. Discover more about the Belgian tax numbers for business and the related procedures in this guide.
The Tax Identification Number (TIN) in Belgium is also known as the National Register Number or National Number (NN). National Register Numbers in Belgium are issued to all residents including temporary residents, and you will need one in order to work, pay tax or register for social security in Belgium.
This guide to Belgian tax identification numbers will cover the following areas:
- What is a Belgian tax number?
- Who needs a Belgian tax number?
- How to apply for a Belgian tax number
- Requirements for a Belgian tax number
- Using your Belgian tax number
There is also a further information section at the end of the guide with useful websites and web pages with more information on tax numbers in Belgium.
The Belgian NN is a multi-purpose identification number which acts as a Belgian tax identification number, a national register number and a social security number. It is used for tax administration, social security and public records in Belgium. The NN is issued by the Belgian government through the Federal Public Service department.
The Belgian National Register Number is found on Belgian ID cards, social security cards and passports. It is a unique 11-digit number consisting of the holder’s date of birth (first 6 digits) then three digits to differentiate people born on the same day (odd numbers 001-997 for men, 002-998 for women) and a final two digits calculated on the previous nine digits. Businesses also get a Belgian NN. This is a 10-digit number used primarily for tax purposes as well as public records.
As the Belgian NN is a general registration number, it is a requirement for everyone living in Belgium, both nationals and non-nationals. Belgian citizens will have the number on their passport or Belgian ID card, permanent and temporary residents will have it on their residence cards or residence documents. You will also need a Belgian National Register Number if you visit Belgium short-term and take up employment. This will be a temporary or provisional NN.
Businesses registered in Belgium will also need a Belgian National Register Number which serves as a business tax number in Belgium. This will be issued with the company documents when the business registers with the Belgian authorities.
The Belgian National Register Number is automatically issued. Every Belgian national aged 12 or over receives it on their Belgian ID card and non-nationals resident in Belgium will receive it with their residence permits. See our guide to Belgian citizenship and permanent residence to see who qualifies as a Belgian citizen or permanent resident.
As the Belgian National Register Number is automatically issued as part of other documents (national ID card, Belgian passport, social security card, residence permits), it is not something that you have to apply for separately in most cases. You can see our separate guides for information on how to apply for Belgian citizenship and permanent residence, Belgian passports, social security in Belgium and registering as a temporary resident in Belgium. You can also check out our guides to starting a business in Belgium and paying taxes in Belgium for information on company registration and how to pay taxes in Belgium.
If you haven’t received a Belgian National Register Number or an identity document containing a Belgian NN, or if you want to make an enquiry about the how to get a Belgian tax number, the best place to contact is your local municipality (commune/gemeente) which is responsible for registering foreign residents and issuing identity cards and residence permits. This is done at the local town hall. Information on local municipalities and where to find your local town hall is available here.
As your Belgian National Register Number is provided as part of various other documents, there is no separate fee that needs to be paid to obtain the NN.
The documents required for an NN application will depend on what you are applying for. Exact requirements for a Belgian National Register Number will usually depend on the local municipality you are making your application through. If you are applying for a Belgian residency permit or work permit, you will typically need to provide valid ID, a work permit or proof of reason for staying in Belgium, proof that you can support yourself during your stay, proof of accommodation, a medical certificate and a certificate to show that you do not have a criminal record. If you are setting up a business in Belgium, you will need to follow certain steps such as making sure you have obtained the necessary business permit if required, registering your business and opening up a business bank account.
As the Belgian National Register Number is a multi-purpose identity number, you will need it to carry out many transactions in Belgium, including:
- renting or buying property in Belgium
- working in Belgium
- accessing social security in Belgium
- paying taxes in Belgium
- starting up a business in Belgium
- obtaining credit in Belgium, including taking out a mortgage or a mobile phone contract
- buying a car or applying for a driving licence in Belgium
- opening a bank account in Belgium
- setting up utilities or communications in Belgium
For some of these transactions, you will need to provide your Belgian NN, for others you may just need to provide your Belgian ID or residence permit containing your NN.
Further information about Belgian tax numbers
- Belgian Federal Public Service, which is responsible for managing the National Register and issuing Belgian ID cards and residence permits through the Directorate-General Institutions and Population
- Belgian government website
- Belgian social security website
- Belgian Directorate General for Foreigners
- Belgian tax administration
- Information on electronic ID cards in Belgium
- Website where you can check whether Belgian identity documents are valid or not
- Information on Belgian municipalities