ForReg available for individuals without a Belgian authentication method

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As from the end of January 2024, access to Federal Public Service of Finance (FPS Finance) e-services will no longer be available to individual taxpayers without a valid authentication method (see our Tax Alert of 6 October 2023). As a result, the Belgian government has introduced the foreign registration (ForReg) application, which does not require a taxpayer to be physically present in Belgium to apply.

New procedure

Individuals without a Belgian authentication method, (such as a Belgian e-ID, Itsme (an authentication app), a one-time passcode setup (TOTP)), or a login to the electronic identification and trust services (eIDAS), may apply for access to services provided by FPS Finance using ForReg. The eIDAS authorisation method must be used if it is available for the required FPS Finance service, or if it is available in the applicant’s jurisdiction.

A ForReg application does not require an applicant to travel to Belgium. Previously, individuals without a Belgian authentication method had to register in person at a designated office in the relevant municipality or at the Federal Public Service Policy and Support (FPS BOSA).

Access

Initial registration

To start an application, the individual must create a BOSA account, and sign up for the relevant application. Finally, the applicant is directed to ForReg, where they identify themselves as applying either “on their behalf” or “on behalf of a company.” A valid passport or identity card must always be uploaded. If acting on behalf of a company, additional documents such as an employment contract and an extract from the company statutes must also be provided.

An FPS Finance staff member will process the request and verify the applicant’s identity during a video call. Once validated, access to the requested application is granted.

Subsequent logins

The BOSA account is used to access the relevant services, with a username and password.

Available services

Currently, ForReg can only be used to access the online application for submitting and viewing commercial diesel excise duty refund declarations (PDIE). The applications for Biztax and Intervat are expected to follow shortly.

Deloitte Belgium comments

ForReg is a step in the right direction; however, there is currently no date for when ForReg will be available for other applications such as Intervat.

In addition, ForReg still does not provide a solution for every situation. For example, a foreign administrator is not currently able to use ForReg to assign a role to one of their employees (e.g., the role of “own company” or “mandate executor”).

Deloitte Belgium will continue to monitor developments in this area and keep clients updated in a timely manner.