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.

Your problems

Our solutions

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

A tax agent for your Belgian VAT number

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 :

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 ?

When to file my 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.

How to file my annual return in Belgium ?

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.

The + of Eurofiscalis

Our clients are talking about us 🔥

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

To listen without
moderation

PING EUROPE

“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 tax obligations

Analysis of your flows and compliance with VAT, intrastat, invoices, customs

VAT registration

Processing and submission of your VAT registration

Getting your local number

Getting your local and EORI numbers