VAT compliance

Belgian VAT formalities:

• Periodic Belgian VAT return:
  • Periodicity: monthly. Quarterly returns can be requested if the annual turnover is below 2.500.000,00 EUR excl. VAT (250.000,00 EUR for certain sectors like energy, telecom, vehicles,…) and if the intracommunity supplies or triangular sales from Belgium do not exceed 50.000,00 EUR (in the current or in one of the previous four quarters).
  • Filing due date: 20th of the month following the reporting period
  • Filing required when nothing to report: yes, nil return
  • Payment of VAT due (when the VAT return results in a payment position): 20th of the month following the reporting period
  • Refund of VAT (when the VAT return results in a refund position): can be requested via ticking a box in the return filed for the end of each quarter (e.g. VAT return for Q1 of March). Actual repayment takes place by the end of the 2nd month after the filing date (e.g. VAT return March – filing due date 20 April -repayment expected end of June).
  • A monthly VAT refund license can be requested when certain conditions are met to accelerate the repayment of VAT refunds.

• European Sales Listing:
  • Periodicity: follows the periodicity of the VAT return
  • Filing due date: 20th of the month following the reporting period
  • Filing required when nothing to report: no

• Annual Sales Listing:
  • Who must file: all Belgian VAT registered businesses must submit an annual sales listing with details of their Belgian VAT registered customers.
  • Due date: 31 March of the following year
  • Filing required when nothing to report: yes (via the VAT return)

• Intrastat reporting:
  
  • Only required when the threshold is exceeded (1.5 million for arrivals and 1 million for dispatches)
  • Periodicity: monthly
  • Filing due date: 20th of the month following the reporting period
  • Filing required when nothing to report: no