Annual Sales Listing in Belgium: what do you need to know
Annual Sales Listing return is due by 31 March. Check what you need to consider when preparing it.
Annual Client Sales Listing return in Belgium is an obligation consisting on the submission of a list including Belgian VAT registered customers for which you performed taxable transactions during the past year.
The reporting of each customer company is subject to an annual sales threshold of EUR 250. It is important to note that reverse charge sales are included to account for the EUR 250 threshold.
Also, negative amounts exceeding the EUR 250 for a given customer must be reported.
What is the deadline for submitting the ASL?
The Annual Sales Listing return must be submitted before March 31st of the year following the reporting period.
However, special consideration must be made in case you are de-registering your company for VAT purposes: in such case, Annual Sales Listing must be submitted within a period of three months since the de-registration date selected.
Annual Sales Listings must be submitted the latest on 31 March of the year following the end of the reporting period. In case of de-registration during the year, the return must be submitted within 3 months since de-registration date.
What should we include in this return?
Annual Sales Listing return must include the following information per each customer – Belgian taxpayers:
- Belgian VAT number
- Total taxable base of sale (netted), and
- Total VAT amount (netted) for the corresponding reporting period.
This refers only to customers to whom your supplies during the reporting period exceed the EUR 250 threshold.
What sales should not be included?
Annual Sales Listing return will not include:
- B2C sales. For example, those made by distance sellers only doing B2C transactions (without BE VAT number).
- Customers (Belgian taxpayers) for which your supplies did not exceed the EUR 250 threshold (exclusive of VAT) during the reporting period.
What if there is no information to be reported in the Belgian Annual Sales Listing?
Annual Sales Listing return is always due – even if nil, unless you indicate this on the last VAT return of the year – for example, on the Q4 or December reporting period.
Therefore, if your company does not have any information to be reported in the Annual Sales Listing return:
- You can either submit a nil Annual Sales Listing return,
- Or, click on the on the correspondent box of the last VAT return of the year (Q4 or December 2021) to indicate there is no information to be reported on the Annual Sales Listing. This box indicates the following in Dutch language “Geen klanten op te nemen in de klantenlisting”, and in French language “Pas des clients á reprendre sur le listing des clients”.
You can avoid submitting a nil Annual Sales Listing by indicating this on the last VAT return of the year.
Our Belgium manual contains a specific section for this return.
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Marosa can help you with your VAT compliance obligations in Belgium, and all other EU countries.