Filing and submitting annual returns in Belgium for a foreign company
Annual returns in Belgium
Do you want to file an annual declaration Listing Clients in Belgium? Understand when/how to file it? You are in the right place! On this page, we explain clearly how to file an annual listing clients in Belgium, when and how to file an annual listing clients in Belgium, your reporting obligations and whether it is necessary to call upon a tax representative or tax agent in Belgium!
- Need VAT assistance in Belgium ?
Need a tax agent in Belgium ?
Need a tax agent to file your annual returns in Belgium ? We have the solution to help you start your business in peace of mind.
- You need a tax agent to assist you for administrative VAT purposes in Belgium
- You wish to fill in your annual return in Belgium
- You do not know how to submit an annual return in Belgium
- Eurofiscalis will assist you as a tax agent in Belgium for all your communications with Belgian tax authorities
- We will analyze your taxable operations in Belgium in order to prepare your annual return in Belgium
- Eurofiscalis will assist you by submitting your annual returns in Belgium and handle any further communication with Belgian tax authorities
What is an annual return in Belgium ?
The annual return (listing clients) in Belgium is a statement in which all your B2B sales to companies established in Belgium, for which you have used reverse charge, are reported over the whole year (from 01/01 to 31/12). It includes only the reverse charge sales in Belgium, operations for which VAT is due by the customer.
The annual listing clients in Belgium is compulsory for every holder of an active Belgian VAT number who has reported in at least one of his Belgian VAT return during the past year, an amount in the VAT grid 45.
- Need VAT assistance in Belgium ?
How to file an annual return in Belgium ?
To complete your annual return in Belgium, you need to list the following transactions :
- Reverse charge sales of goods in Belgium to an established company, transactions for which the VAT is due by the customer (VAT grid 45).
- Local sales of goods in Belgium to a non-established company, transactions for which the VAT is applicable.
The annual return in Belgium requires you to enter one line per VAT number with the following information :
- VAT number
- Net turnover (€)
- Vat amount (€)
If your company has not made any local sales in Belgium during a reporting year, here are the steps to follow :
You are | What to do ? |
|---|---|
A taxable person required to file periodic VAT returns | Check the box provided in the last periodic VAT return of the calendar year. From then on, you do not have to file an annual return Or file a “nil” annual return” |
A taxable person subject to the special agricultural regime | File a “nil” annual return |
A taxable person subject to the tax exemption system | You do not have to file an annual return since July 1, 2016 |
A member of a VAT unit required to file periodic VAT returns | File a “nil” annual return Or inform your tax office in writing |
Another taxable person | Inform your tax office in writing |
When and how to file an annual return in Belgium ?
The annual listing clients in Belgium must be filed by 31 March n+1 at the latest.
For example, Listing Clients declaration for 2021, must be filed by March 31, 2022 at the latest.
If you have ceased your activities in Belgium, the annual listing clients must be filed within 3 months after having cancelled your Belgian VAT number.
The annual return in Belgium must be filed electronically via the Intervat portal.
If it is not possible for you to access this portal, Eurofiscalis can assist you and file your Belgian annual returns by acting as a Tax Representative or Tax Agent on behalf of your company.
Eurofiscalis can of course assist you in these procedures by taking care of the filing of your annual listing clients in Belgium. Do not hesitate to contact us for more information.
- Need VAT assistance in Belgium ?
Why use our Service to be your tax representative / tax agent?
Eurofiscalis is an international tax company specialising in tax representation. Our experts (statutory auditors, accountants, lawyers) speak many languages and will take care of all tax obligations on behalf of your company. European tax law and related aspects are a critical issue in a company’s development on the international arena, which is why we establish long-term relations based on trust.
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Filing of your periodic VAT and Intrastat returns
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