Filing and submitting annual return in Belgium for a foreign company
Annual Return 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 for your VAT in Belgium!
Need a tax agent in Belgium ?
Need a tax agent to file your annual return in Belgium ? We have the solution to help you start your business in peace of mind.
Eurofiscalis takes care of your VAT registration and returns in Belgium
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.
How to file an annual return in Belgium ?
To complete your annual return in Belgium, you need to list the following transactions :
The annual return in Belgium requires you to enter one line per VAT number with the following information :
If your company has not made any local sales in Belgium during a reporting year, here are the steps to follow :
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.
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.
The + of Eurofiscalis
Hundreds of companies choose Eurofiscalis to help them in their development in Europe. Listen to the testimony of our client Ping Europe Limited, we support him in the management of his intra-community VAT
“The service Eurofiscalis provide us, give me the confidence and trust that we have a compliance process to Europe for our VAT and customs…”
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 3 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.
Analysis of your flows and compliance with VAT, intrastat, invoices, customs
Processing and submission of your VAT registration
Getting your local and EORI numbers
Simplified customer/supplier bookkeeping
Filing of your periodic VAT and Intrastat returns
Single point of contact with local authorities
Countries where we offer the service of fiscal representative
Use our firm to manage your VAT obligations in Belgium
Use our service and outsource the management of your Belgium VAT returns