Filing and submitting Intrastat annexed returns in Belgium for a foreign company
Intrastat in Belgium
Do you want to understand how to fill in an Intrastat declaration in Belgium? Know when and how to submit your Intrastat declaration in Belgium? You are in the right place! On this page, we explain in a clear way, when and how to file an Intrastat declaration in Belgium, your declarative obligations and if it is necessary to call upon a responsible representative or fiscal agent in Belgium!
- Need VAT assistance in Belgium ?
Need a tax agent in Belgium ?
Need a tax agent to submit your Intrastat 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 Intrastat return in Belgium
- You do not know how to submit an Intrastat 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 Intrastat return in Belgium
- Eurofiscalis will assist you by submitting your Intrastat returns in Belgium and handle any further communication with Belgian tax authorities
What is an Intrastat return in Belgium ?
The Intrastat declaration in Belgium is a statistical declaration whose purpose is to inform the Belgian VAT administration, but also all the VAT administrations of the 27 EU countries, of your intra-Community operations on Belgian territory.
Sources | Threshold per fiscal year | Type of declaration |
|---|---|---|
VAT grid 86 (arrivals) | Equal or superior to 1,5 million € | Standard return |
Equal or superior to 25 millions € | Extended return | |
Code L from the EC Sales List or VAT grid 46 (dispatches) | Equal or superior to 1 million € | Standard return |
Equal or superior to 25 millions € | Extended return |
As soon as one of these thresholds is crossed, you must submit an Intrastat declaration in Belgium on a monthly basis. The Intrastat declaration in Belgium must be filed by the 20th of the month following your activities.
If your company has not carried out any intra-Community transactions in a given month, you are still required to submit a nil Intrastat declaration.
- Need VAT assistance in Belgium ?
How to fill in an Intrastat return in Belgium ?
There are two types of Intrastat returns in Belgium: the Intrastat return of arrivals and the Intrastat return of dispatches. The commercial operations to be reported are divided as follows :
- Intracommunity acquisitions of goods from European companies.
- Intracommunity deliveries of goods to European companies.
For each of these two Intrastat returns, you are asked to provide the following information :
- Partner country code
- Transaction*
- Region**
- HS code
- Net mass (kg)
- Additionnal units (si applicable selon la nomenclature douanière)
- Market value in EUR
It is requested for the dispatches to provide the additional data :
- Country code of origin
- Counterparty VAT number
Code used to report the nature of the transaction with the counterparty :
1 – Transactions involving an actual or intended transfer of ownership between residents and non-residents against compensation (financial or otherwise) (except for the operations referred to in points 2, 7 and 8).
2 – Free returns and replacements of goods after the original transaction has been recorded.
3 – Transactions involving a transfer of ownership without financial or in-kind compensation (e.g., shipment of goods under aid programs).
4 – Transactions for processing (without transfer of ownership to the processor).
5 – Operations after processing (without transfer of ownership to the processor).
6 – Operations after repair or maintenance. These services can be provided free of charge or for a fee. These operations do not imply a transfer of ownership (future).
7 – Transactions under joint defense projects or other joint intergovernmental production programs.
8 – Transactions involving the delivery of building materials and technical equipment under a general construction or engineering contract for which separate invoicing of the goods is not required but an invoice is issued for the entire contract.
9 – Other transactions not classifiable under other codes.
For arrivals, region of destination of goods in Belgium.
For dispatches, region of origin of goods in Belgium.
1 – Flemish region
2 – Walloon region
3 – Brussels-Capital region
When and how to submit an Intrastat return in Belgium ?
The Intrastat declaration in Belgium must be filed monthly by the 20th of the month at the latest. Filing after this deadline will lead to possible late filing penalties applied by the Belgian administration.
The Intrastat declaration in Belgium must be filed via the OneGate portal.
The access to this portal is available thanks to an electronic certificate OneGate or thanks to the user name and password which were transmitted to you by the Belgian administration.
It can be filed in 2 different ways :
- Manually by entering each line of your declaration with the required information
- Electronically via an XML or CSV file integration
Eurofiscalis can of course assist you in these procedures by taking care of the filing of your Intrastat declarations in Belgium. Do not hesitate to contact us for more information.
- Need VAT assistance in Belgium ?
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
moderation
- Ian Smith | Directeur Administratif et Financier
- Collabore avec Eurofiscalis : Depuis 2021
- Services : Déclarations TVA, Audit TVA
- Chiffre d'affaires : +70 000 000 €
- Web : ping.com
“The service Eurofiscalis provide us, give me the confidence and trust that we have a compliance process to Europe for our VAT and customs…”
Pourquoi faire appel à Eurofiscalis pour être votre représentant fiscal ?
Eurofiscalis est un cabinet fiscal international spécialisé en représentation fiscale. Des experts métiers locaux (experts-comptables, comptables, fiscalistes…), parlant souvent 3 langues, s’occupent pour le compte de votre entreprise de vos obligations fiscales locales. La fiscalité intracommunautaire est un enjeu clé dans votre réussite de développement à l’international, c’est pourquoi nous instaurons une relation de confiance sur le long terme.
Analyse de vos flux et conformité à la TVA, DEB, factures, douanes
Préparation et dépôt de votre dossier d’immatriculation
Obtention de votre numéro local et numéro EORI
Tenue de comptabilité simplifiée clients/fournisseurs (FEC)
Dépôt de vos déclarations périodiques de TVA et DEB
Interlocuteur unique avec les administrations françaises
More than 2000 international companies trust us
Countries where we offer the service of fiscal representative
- Germany
- Austria
- Belgium
- Spain
- France
- Ireland
- Italy
- Luxembourg
- The Netherlands
- Portugal
- United Kingdom
- Switzerland
- Bulgaria
- Estonia
- Hungary
- Latvia
- Lithuania
- Poland
- Czech Republic
- Romania
- Slovakia
- Slovenia
- Denmark
- Finland
- Sweden
- Norway
- Cyprus
- Croatia
- Malta
- Greece
Faites appel à notre cabinet pour gérer vos obligations à TVA en Europe
Utilisez notre service et sous-traitez la gestion de vos déclarations TVA en Europe
- Consultation : Gratuite et sans engagement