For freelancers, entrepreneurs, investors, and e-commerce sellers in Belgium earning income tied to the U.S., an ITIN (Individual Taxpayer Identification Number) is often necessary to comply with IRS requirements. This applies to revenue from digital services, online platforms, investments, and U.S.-based sales.

Although Belgium has some U.S. tax agreements, U.S. payers and platforms still generally require a valid ITIN to confirm foreign status, apply the correct withholding rates, and prevent interruptions in payments. Services like Stripe, Payoneer, Amazon, Google AdSense, Fiverr, and Upwork usually ask for an ITIN to process payouts smoothly.

House of Bookkeepers, an IRS-Certified Acceptance Agent (CAA), provides a fully remote ITIN application service for Belgium-based applicants. You can apply for ITIN from Belgium without sending your passport overseas, while we manage identity verification, document preparation, and direct submission to the IRS from start to finish.

 

What Is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a U.S. tax ID issued by the IRS for individuals who have U.S. tax reporting or withholding responsibilities but are not eligible for a Social Security Number. It consists of nine digits in the format 9XX-XX-XXXX and is used solely for tax and compliance purposes.

🔍 What an ITIN Does Not Do:

  • It does not grant permission to work in the United States
  • It does not provide immigration, visa, or residency rights
  • It is not a substitute for a Social Security Number
  • It does not authorize employment in the U.S.

Even with these limitations, an ITIN is crucial for individuals in Belgium who receive income from U.S. platforms such as Stripe, Upwork, Fiverr, Amazon Seller Central, Amazon KDP, Google AdSense, Etsy, Payoneer, and other services that require IRS-recognized tax identification.

 

Why Freelancers and Business Owners in Belgium Need an ITIN

For freelancers, entrepreneurs, investors, and online sellers in Belgium earning U.S.-sourced income, an ITIN ensures compliance and smooth operations. With an ITIN, you can:

  • File Form W-8BEN to officially confirm non-U.S. tax status
  • Avoid automatic 30% U.S. withholding where treaty or exception rules apply
  • Minimize account reviews, payment freezes, or payout delays
  • Receive faster and uninterrupted payments from Stripe, Payoneer, and Amazon
  • File Form 1040-NR when U.S. tax reporting is required
  • Stay compliant with IRS regulations and platform requirements

 

Who in Belgium Commonly Requires an ITIN

Freelancers and Digital Professionals

Designers, developers, consultants, writers, and other remote professionals in Belgium earning via Upwork, Fiverr, AdSense, Amazon KDP, or Payoneer generally need an ITIN to:

  • Submit Form W-8BEN correctly
  • Avoid payout interruptions or account compliance flags
  • File Form 1040-NR to claim refunds or meet IRS obligations

 

Amazon and E-Commerce Sellers

Belgium-based sellers operating on Amazon FBA, Shopify, or Stripe typically need an ITIN to:

  • Provide accurate W-8BEN information to U.S. platforms
  • Avoid the standard 30% withholding
  • Manage U.S. marketplace or LLC tax reporting

 

U.S. Property Investors

When renting or selling U.S. real estate, FIRPTA imposes a 15% withholding. An ITIN allows you to:

  • File Form 1040-NR
  • Recover any excess tax withheld

 

Joint Filing with a U.S. Spouse

Belgium residents married to U.S. citizens or green card holders need an ITIN to:

  • File a joint U.S. tax return
  • Access eligible family-related tax benefits

 

LLC Owners and Entrepreneurs

Individuals in Belgium who own or operate a U.S. LLC usually require an ITIN for IRS and business compliance. Common supporting documents include:

  • Articles of Organization
  • IRS EIN Confirmation Letter (CP575)
  • Operating Agreement for multi-member LLCs

 

Advantages of Having an ITIN from Belgium

  • File U.S. tax returns accurately and legally
  • Reduce or eliminate unnecessary U.S. withholding
  • Claim refunds on overpaid U.S. taxes
  • Recover FIRPTA deductions on U.S. property sales
  • Maintain access to U.S. payment processors and banking
  • Strengthen long-term credibility for U.S.-linked business activities

 

U.S. Belgium Tax Considerations

Belgium has a comprehensive income tax treaty with the United States, which allows Belgian residents to benefit from reduced U.S. withholding on certain types of U.S.-source income. Even with treaty benefits, an ITIN is still required for:

  • Platform withholding and reporting through Stripe, Payoneer, and Amazon
  • U.S. LLC ownership or U.S. business tax filings
  • Banking, KYC, and FATCA compliance

Submitting Form W-8BEN along with a valid ITIN ensures proper foreign tax classification, prevents unnecessary withholding, enables uninterrupted payouts, and guarantees accurate reporting of U.S. income.

 

Income Type Default Rate Treaty Rate(Thailand)
Dividends 30% 15%
Interest 30% 0%
Royalties 30% 10%

To Remain Compliant, You Typically Need:

  • A valid ITIN
  • A properly completed Form W-8BEN
  • Form 8233 only for certain academic, scholarship, or research-related income, if applicable

 

How to Apply for an ITIN from Belgium (2026)

Step 1: Confirm Your Eligibility

Residents of Belgium may qualify for an ITIN (Individual Taxpayer Identification Number) for the following U.S. tax and compliance purposes:

  • Filing a U.S. tax return (Form 1040-NR)
  • Platform compliance via Form W-8BEN
  • Selling or renting U.S. real estate (FIRPTA)
  • Filing jointly with a U.S. citizen or lawful permanent resident spouse
  • Owning or operating a U.S. LLC
  • Receiving U.S.-sourced scholarships, fellowships, or research funding
  • Banking or financial compliance (KYC / FATCA)

💡 If your ITIN is needed only for W-8BEN platform compliance, you may qualify under an IRS exception and may not need to attach a U.S. tax return.

 

ITIN Eligibility Scenarios for Belgium Applicants

Reason for Applying Description W-7 Box to Check Tax Return Required?
Filing a U.S. tax return Reporting freelance, investment, or property income b – Nonresident alien filing a U.S. tax return ✅ Yes (attach Form 1040-NR)
Platform compliance via W-8BEN Providing ITIN to meet compliance and avoid account holds on Stripe, Amazon, Payoneer, AdSense h – Exception 1(d): Third-party withholding ❌ No (exception category)
U.S. rental or sale (FIRPTA) Reporting U.S. real estate rental or sale income b (if filing) or h (if exception applies) ⚙️ Depends
Filing jointly with U.S. spouse Belgium residents married to U.S. citizens or green card holders e – Spouse of U.S. citizen/resident ✅ Yes (joint return)
Owning or managing a U.S. LLC Required for foreign reporting or EIN activation b (if filing) or h – Exception 1(d) ⚙️ Depends (usually yes for multi-member LLCs)
Receiving U.S. scholarships or grants Nonresident student or researcher receiving U.S. taxable funds f – Nonresident alien student/professor/researcher ⚙️ Depends on institution
Bank or financial compliance U.S. banks, brokers, or processors require a U.S. tax ID for KYC/FATCA h – Exception 1(d) ❌ No (exception category)
Refund claim for excess withholding Requesting refund on U.S. income (e.g., 1042-S or 1099) b – Nonresident alien filing a U.S. tax return ✅ Yes (attach Form 1040-NR)

Note: Exception 1(d) applies to platform withholding, U.S. banking compliance, and LLC filings.

 

Step 2: Complete IRS Form W-7

Form W-7 is the official IRS application for an ITIN. It must be filled out carefully to prevent processing delays or rejection.

Step 3: Prepare the Required Documents

You will typically need:

  • A valid passport verified locally through a Certified Acceptance Agent (CAA)
  • A U.S. tax return (if required)
  • Supporting documents such as Form W-8BEN, contracts, income records, or bank letters

 

Step 4: Apply Through a Certified Acceptance Agent (CAA)

Belgium residents can apply fully remotely with House of Bookkeepers:

  • Your passport remains safely in Belgium
  • Identity is verified locally
  • A Certificate of Accuracy (COA) is issued
  • Your ITIN application is submitted directly to the IRS

 

ITIN Processing Timeline

  • Standard processing: 8 to 13 weeks
  • Peak season: 13 to 16 weeks

In most cases, your ITIN can be retrieved in around 2.5 months even if the official IRS Letter CP565 arrives later by mail.

 

Quick FAQs for ITIN from Belgium

Q1. Can I apply for an ITIN from Belgium?

Yes. With House of Bookkeepers as your IRS-Certified Acceptance Agent, you can apply directly from Belgium without traveling to the United States.

Q2. Does Belgium have a U.S. tax treaty?

Yes. Belgium has a comprehensive tax treaty with the United States, which can reduce withholding on dividends, interest, and royalties when claimed with Form W-8BEN and a valid ITIN.

Q3. How will I know my ITIN is approved?

The IRS issues Letter CP565 once approval is granted. House of Bookkeepers will notify you as soon as confirmation is received.

Q4. Do I need a U.S. address?

No. The IRS can mail your approval letter directly to your Belgium address.

Q5. How is my identity verified?

Identity is confirmed through passport validation and a compliance selfie, following IRS CAA standards. No original documents are sent to the United States.

 

Apply with Confidence

House of Bookkeepers provides secure, accurate, and fully IRS-compliant ITIN services for Belgium-based freelancers, entrepreneurs, and investors.

📍 IRS-Certified Acceptance Agent (CAA) – Belgium Service

🌍 Website: https://www.houseofbookkeepers.com

Start your ITIN application today to enjoy smoother payouts, reduced withholding, and hassle-free U.S. tax compliance.