Filing and submission of EC Sales List return for a foreign company

EC Sales List in Belgium

Interested in filing an EC Sales List declaration in Belgium? Understand when/how to complete and submit an EC Sales List declaration in Belgium? You are in the right place! On this page we explain in a clear manner how to fill in an EC Sales List declaration in Belgium, when and how to file an EC Sales List declaration in Belgium, your reporting obligations and whether it is necessary to call upon a responsible representative or tax agent for your VAT in Belgium!

Need a tax agent in Belgium ?

Need a tax agent to submit your EC Sales List returns 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 EC Sales List return in Belgium
Eurofiscalis will assist you by submitting your EC Sales List 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 EC Sales List return in Belgium ?

The EC Sales List declaration in Belgium is an intra-Community statement in which all your intra-Community sales made during your declaration period are listed. It includes only the intra-Community transactions made to customers identified for VAT purposes in another EU Member State.

The EC Sales List is compulsory for all holders of an active Belgian intra-Community VAT number who have reported an amount in the VAT grid 46 in their Belgian VAT return, and must be filed according to the periodicity of filing your VAT returns.

Attention

If the threshold of 50 000€/quarter is exceeded, your EC Sales List and VAT returns must be filed monthly starting the month following the quarter for a period of at least 12 months.
Example : you exceed 50 000€ of intra-community deliveries on your declarations of the 3rd quarter 2021, your periodicity will change to monthly after filing of the 4th quarter 2021.

How to fill in an EC Sales List return in Belgium ?

To fill in your EC Sales List return in Belgium, you need to list the following transactions :

Exempt intracommunity supplies of goods (code L)
Supply of goods in the Member State of arrival of the shipment or transport of the goods in the context of triangular operations (code T)
Supply of services located at the place of establishment of the customer, if these services are not exempted from VAT in that Member State (code S)

The EC Sales List return in Belgium requires you to fill in one line per VAT number with the following information :

You can also enter the month/quarter and year of the transaction only if it is a correction of a previous period.

If your company has not made any intracommunity deliveries from Belgium during a reporting period, it is not necessary to submit a NIL EC Sales List return.

When and how to file an EC Sales List return in Belgium ?

When to file my EC Sales List return in Belgium ?

In principle, the EC Sales List return in Belgium must be submitted, like the VAT return, by the 20th of the month following your declaration period.

You can also consult the VAT calendar to know the deadlines for filing in Belgium.

How to file my EC Sales List return in Belgium ?

The EC Sales List return in Belgium must be filed electronically via the Intervat portal.

If you are unable to access this portal, Eurofiscalis can assist you and file your Belgian EC Sales List 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 EC Sales List declarations 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