VAT returns

General principles

A VAT return covers one calendar month when annual turnover exceed EUR 1,000,000. When annual turnover does not exceed EUR 1,000,000, it is usually possible to opt for quarterly VAT returns.

An official form must be completed and needs to be filed with the VAT authorities by the 20th of the month following the period to which it relates.

It is sometimes required to file VAT returns electronically (depending on the turnover). Some other obligatory statements can be filed electronically as well.

Statements

Yearly client listing

Taxpayers have to submit a yearly customer listing of supplies made and services rendered to all taxable persons identified for VAT purposes in Belgium (including the customer’s VAT number, the total amount of the transactions and the VAT charged per customer).

European Community sales listing

If applicable, taxpayers also have to submit quarterly recapitulative statements indicating: 

• exempt intra-European Community supplies and deemed intra-European Community supplies
• supplies made in other Member States using the simplification measures for triangulation

Intrastat return

A declaration must be submitted for arrivals of goods from another Member State and/or dispatches of goods to another Member State if certain thresholds are exceeded.