13,898 new enterprises in January
In January 2023, the number of VAT-registered enterprises increased by 0.2% compared to December with only 2,769 more units.
This figure is the result of 13,898 new enterprises (first registrations), 1,775 re-registrations and 12,904 de-registrations.
The two sectors with the most significant increases this month are professional, scientific and technical activities (+ 805) human health and social work activities (+ 533).
In January 2023 first registrations decreased by -42.8% in all sectors to January 2022. That is 10,391 less births than last year.
As for re-registrations, all sectors combined, we observe a decrease by 11.2% compared to last year, 223 less enterprises.
In January 2023 , the number of de-registrations is 19.0% higher than in January 2022, or 2,057 less units.
Evolution of the population of VAT-registered units
In January 2023 we observe a 3.3% growth of the VAT-registered population over a year. The total population of VAT-registered units increased by 36,125 units compared to January 2022 and amounts to 1,146,172 entreprises.
Purpose and brief description
The statistics on demographic movements of VAT-registered units produced by Statbel provides monthly figures on the number of units registered in the Crossroads Bank for Enterprises (CBE).
The variations in the number of VAT-registered units are broken down by activity sector, type of enterprise and location of the head office.
The demographic events taken into account are first registrations and re-registrations, immigration and emigration of VAT-registered units units as well as de-registrations.
An additional variable has been introduced in be.STAT to take account of changes in activity. These are the ‘NACE adjustments’. This variable records, for a given NACE, the sum of entries and exits from that NACE. At the highest level (‘all NACEs’), this variable does not record any changes because it is assumed that there are no entries or exits in all NACEs considered.
The same logic is followed in terms of immigration/emigration (which only concerns location): the total does not appear when all localities are selected because at this level there is no emigration or immigration as such.
This presentation of the figures makes it possible to ensure that in be.STAT, the active units at the end of the month correspond to the sum of the active units at the beginning of the month and the movements of the month (emigration + immigration + de-registrations + NACE adjustments + first registrations + re-registrations). In the downloadable file and in the open data, any differences between the active units at the end of the month and the sum of the active units at the beginning of the month and the movements of the month are explained by the NACE adjustments.
Monthly, with revision of the NACE of the previous year until September of the current year
Results available 45 days after the reference period
Number of VAT-registered units at the beginning of the period: the number of VAT-registered units at a given date is based on the data registered in the Crossroads Bank for Enterprises.
Number of first registrations for VAT: the number of first registrations refers to the number of units that register for the first time for VAT and that have retained this status until the end of the reference period.
Number of re-registration for VAT: the number of re-registrations refers to the units that register for VAT after having lost this status at least once.
Number of immigrations of VAT-registered units (from other regions or other sectors): immigrations of VAT-registered units refer to VAT units whose head office or activity address has changed during the reference period. The address used is that of the head office as registered in the Crossroads Bank for Enterprises (CBE).
Number of emigrations of VAT-registered units (to other regions): emigrations of VAT-registered units refer to the VAT units whose head office address has changed during the reference period. The address used is that of the head office as registered in the Crossroads Bank for Enterprises (CBE).
Number of NACE adjustments: the adjustments refer to the VAT units whose activity has changed during the reference period. As the changes in activity recorded in the database are reflected by year, most adjustments will be visible between two years.
Number of VAT de-registrations: the number of de-registrations refers to the VAT units that no longer have this statuts on the last day of the reference period.
Number of VAT-registered units at the end of the period: the number of VAT units at a given date is based on the data registered in the Crossroads Bank for Enterprises.
Enterprise birth (month M, year T) means first VAT registrations or re-registrations during the month M of the year T.
Enterprise death (month M, year T) means the removal from the VAT register during the month M of the year T.
It should be noted that the events included in these monthly statistics are no longer exhaustive as before: if the same enterprise became VAT-registered for the first time, then was removed from the register in the same month, only the information at the end of the month will be taken into account. Therefore, the number of first registrations and de-registrations is slightly lower than that observed in the former official statistic, since de-registrations/first registrations and re-registrations are calculated by comparing monthly snapshots. However, this concerns a limited number of events (a few dozens maximum).
15 March 2022: The change in the scope of the VAT exemption for services provided by (para)medical professions, hospital care and medical care has been radically changed since 1 January 2022. This explains the high number of first registrations among dentists this month, as well as in other healthcare sectors.
Comment on the geographic breakdown: - The address of the head office/place of residence was used for the breakdown of the statistics by region. However, the economic activity does not always take place at the address of the head office/place of residence: regional data should therefore be compared with caution. Some ‘false demographic movements’ could result from address corrections.
Note on the sale of spirits and wine (2022): this sector, like some other sectors generally associated with this activity, has seen a significant increase in first registrations since September 2022. These are mainly French enterprises. A change in French VAT legislation on these goods is likely to be the reason for this development.
Remark on medical doctors - 1 May 2011 - Medical doctors may receive the ‘VAT-registered’ status, as part of certain activities (participation in tests and/or research into new medicines for their patients).
Remark on joint VAT declaration - 1 April 2007 - A joint declaration of multiple parties subject to VAT belonging to a group is possible if the following three conditions are all met by the head of the group:
- financial link with the other group members.
- organizational link with the other group members.
- economic link with the other group members.
If the VAT authorities consider that these three conditions are met, the enterprise which is the head of the group may receive a new VAT number in order to file a joint declaration for all group members. It will then get the legal entity of ´VAT unit´ and completes a consolidated VAT declaration for the group.
Remark on bailiffs and notaries - 1 January 2012 - Bailiffs and notaries are liable for registration for VAT. Most of them were entered into the ‘VAT-registered’ database in January 2012.
Note on a cleaning operation: - The number of de-registrations in October 2009 was abnormally high. This can be explained by an operation aimed at correcting the content of the Crossroads Bank for Enterprises. Some 1,138 VAT-registered units were officially deleted during the operation in October. These were exclusively legal entities. The operation also affected the figures for September 2009.
The number of de-registrations recorded in September 2009 was abnormally high. This can be explained by an operation aimed at correcting the content of the Crossroads Bank for Enterprises. Some 540 VAT-registered units were officially deleted during the operation. These were exclusively ‘natural persons’. The cleaning operation also affected the figures for October 2009. Mainly legal persons were then officially deleted.