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Belgian Intrastat thresholds

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Belgian Intrastat thresholds

The following annual Intrastat thresholds apply in Belgium (calendar year):

 Type of Intrastat

 Arrivals

 Dispatches

 Standard return

 €1,500,000

 €1,000,000

 Detailed Intrastat

 €25,000,000

 €25,000,000

 

These thresholds are computed annually according to the calendar year. Once filed, a calendar year needs to be covered by a business in order to stop filing these returns. For example, if a company exceeds the threshold in March 2016 on arrivals, Intrastat returns for arrivals are due until December 2017. These thresholds are calculated according to the invoice value.

Once the threshold for detailed Intrastat returns is exceeded, the taxpayer should also provide the statistical value of the goods.

When the threshold has been exceeded due to a single, one-off, transaction, it is possible to submit one Intrastat return only. 

Detailed Intrastat returns require the following additional data: Mode of Transport and Incoterms.