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!

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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.

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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 :

Arrivals
Dispatches

For each of these two Intrastat returns, you are asked to provide the following information :

ADR
Since 01/01/2019

It is requested for the dispatches to provide the additional data :

* Transaction

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.

** Region

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

Accords commerciaux régionaux (ACR)

When and how to submit an Intrastat return in Belgium ?

When should I submit my 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.

How to submit my Intrastat return in Belgium ?

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 :

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.

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