Periodic VAT Return in Belgium: Everything You Need to Know

Introduction

VAT (Value Added Tax) is an indirect tax levied at each stage of the commercial chain. In Belgium, VAT-liable persons must file periodic returns detailing their VAT-subject transactions.

Declaration regimes

Monthly return

Companies must file a monthly return if:

• Their annual turnover (excluding VAT) exceeds EUR 2,500,000
• They carry out intra-Community supplies of goods exceeding EUR 400,000
• They make a voluntary request (to obtain more frequent refunds)

Quarterly return

Companies with annual turnover below EUR 2,500,000 file a quarterly return. This is the most common regime for SMEs.

Exemption scheme

Small businesses with annual turnover not exceeding EUR 25,000 (excluding VAT) can opt for the exemption scheme. They do not charge VAT but cannot recover it either. They do not need to file periodic returns but must submit an annual client listing.

VAT rates in Belgium

Belgium applies several VAT rates:

• 21%: standard rate (standard goods and services)
• 12%: intermediate rate (social housing, Horeca food, certain fuels)
• 6%: reduced rate (basic food, water, books, medicines, renovation work on housing over 10 years old)
• 0%: zero rate (exports, intra-Community supplies, newspapers)

Filing deadlines

Monthly return

The monthly return must be filed no later than the 20th of the following month. For example, the January return must be filed by February 20.

Quarterly return

The quarterly return must be filed no later than the 20th of the month following the quarter:

• Q1 (January-March): April 20
• Q2 (April-June): July 20
• Q3 (July-September): October 20
• Q4 (October-December): January 20

VAT payment

Payment of VAT due must be made no later than the return filing deadline.

How to file the return

Intervat

Since 2009, VAT returns must be filed mandatorily electronically via the Intervat platform of the FPS Finance. You need:

• A digital certificate (eID, Isabel, or GlobalSign certificate)
• Or a proxy (accountant) with access

Return content

The Belgian VAT return comprises several sections:

• Section I: output transactions (sales)
• Section II: input transactions (purchases)
• Section III: VAT due and deductible
• Section IV: balance (VAT to pay or credit)

Annual client listing

In addition to periodic returns, each taxable person must file an annual listing of Belgian VAT-liable clients before March 31 of the following year. This listing details transactions with each Belgian VAT-liable client.

Intra-Community statements

Companies carrying out supplies of goods or services to VAT-liable clients in other EU countries must file a monthly or quarterly intra-Community statement.

Sanctions for non-compliance

Late filing

• Fine of EUR 100 per return not filed on time (first offence)
• Increasing fines for repeat offences (up to EUR 5,000)
• Late interest of 0.8% per month on VAT not paid on time

Incorrect return

• Proportional fines ranging from 10% to 200% of the evaded VAT
• Criminal prosecution in case of intentional fraud

Assessment by default

If the return is not filed, the administration can issue a default assessment based on its own estimates, with an additional fine.

Practical tips

• Use accounting software that automatically generates the VAT return
• Keep your supporting documents for 7 years
• Perform regular reconciliation between your accounting and your VAT returns
• Anticipate quarterly advance payments for quarterly filers (obligation to pay an advance in December)
• Check your clients' VAT numbers via the VIES system

Conclusion

Does VAT management seem complex? LegalBelgique connects you with specialized accountants to handle your VAT returns with precision and punctuality. Avoid fines and optimize your cash flow with professional support.