The Belgian enterprise number and VAT number, explained
Every Belgian enterprise has a ten-digit number that identifies it for life. The VAT number is the same number with a country prefix. Here is how to read it and check it.
The enterprise number
The Crossroads Bank for Enterprises (BCE, or KBO in Dutch) gives each enterprise a unique number when it registers. It has ten digits, usually written in three groups: 0123.456.749.
The number is never reused and does not change during the life of the enterprise. Older numbers start with 0; since that range ran out, new numbers can also start with 1.
The VAT number
For an enterprise registered for VAT, the VAT number is simply the enterprise number preceded by BE: BE0123456749. The digits are the same.
Not every enterprise is registered for VAT. Some activities are exempt and some small businesses use a franchise scheme. The BCE records whether an enterprise is subject to VAT.
Checking the number yourself: the modulo 97 rule
The last two digits are a check. Take the first eight digits as a number, divide it by 97 and keep the remainder. The check digits are 97 minus that remainder.
Example with a fictional number, 0123.456.749: the first eight digits are 01234567. 1,234,567 divided by 97 leaves a remainder of 48, and 97 minus 48 gives 49, the last two digits. The number is well formed.
A correct check only proves that the number is well formed, not that the enterprise exists or is active. For that, you need the register.
Enterprise number or establishment unit number
Each place where an enterprise carries on its activity also gets a number: the establishment unit number. It has ten digits too, but starts with a digit from 2 to 8. Do not confuse the two: invoices and contracts name the enterprise number.
Where to confirm a number officially
- The BCE Public Search, run by the FPS Economy, confirms that the enterprise exists, its name, status and registered office.
- The European Commission's VIES service confirms that a VAT number is valid for intra-community trade.
- Addrly accepts either form in its search and shows the status, the VAT registration and the registered office in one place.
Key takeaways
- The enterprise number has ten digits and identifies the enterprise for life.
- The VAT number is BE followed by the same ten digits.
- The last two digits are a modulo 97 check, which proves the format, not the existence.
Frequently asked questions
Is the VAT number the same as the enterprise number?
For an enterprise registered for VAT, yes: the VAT number is BE followed by the ten digits of the enterprise number.
Can an enterprise number change?
No. It is assigned once and kept for the life of the enterprise. A new enterprise, for instance after a restructuring, receives a new number.
Why does a number start with 1?
Numbers starting with 0 have been issued for decades. Once that range ran out, the BCE started issuing numbers starting with 1.