Filing and submission of annual returns in Belgium for a foreign company

Annual returns in Belgium

Do you want to file an annual customer listing in Belgium? Understand when/how to file an annual customer listing in Belgium? You are in the right place! On this page, we explain clearly how to file an annual customer listing in Belgium, when and how to file an annual customer listing in Belgium, your reporting obligations and whether it is necessary to call upon a responsible representative or tax agent in Belgium!

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Whats is an annual return in Belgium ?

The annual return (customers listing) in Belgium is a statement in which all your liquidated car sales to companies established in Belgium are reported over the whole year (from 01/01 to 31/12). It includes only the self-liquidated sales in Belgium, operations for which VAT is due by the customer.

The annual customer listing 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 a 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
ADR
Accords commerciaux régionaux (ACR)

When and how to file an annual return in Belgium ?

When to file my annual return in Belgium ?

The annual customer listing in Belgium must be filed by 31 March n+1 at the latest.

For example, the 2021 client listing must be filed by March 31, 2022 at the latest.

If you have ceased your activities in Belgium, the annual customer listing 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 impossible for you to access this portal, Eurofiscalis can assist you and file your Belgian annual returns by acting as a Responsible 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 client lists in Belgium. Do not hesitate to contact us for more information.

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