Belgium requires all taxpayers to submit an annual return with details about all domestic sales made in Belgium during the previous year. This return includes detailed information about each sale made to VAT registered customers in Belgium. In principle, only taxable sales are included in the return (no need to report exempt supplies).
The content of Annual Sales Listing in Belgium includes the taxpayer details, the customer name and VAT number, the total net amount of sales to that customer and the total VAT amount on sales to that customer. The same level of information must be provided for each different VAT number.
Where the net amount does not exceed €250, there is no need to report the sale in the Annual Sales Listings.
General information about the Belgian ASL is available in the website of the tax authorities.
The Belgian Annual Sales Listing is submitted once a year covering a period of a complete calendar year.
The due date to submit this return is 31 March of the following year. In case the due date falls Saturday, Sunday or public holiday, the date is shifted to the next working day. Companies should however double check in the calendar published by the authorities.
In case a company gets deregistered in the course of the year, an Annual Sales Listing is due within three months following the deregistration.
If you are filing periodic VAT returns electronically, the Belgian ASL return must be submitted electronically.
Paper filing is only allowed exceptionally where the VAT returns are also filed on paper.
In case a company does not perform any taxable supplies during the year, it is not required to submit a nil ASL return provided the fourth quarter VAT return has been submitted ticking the option in Section VIII of the VAT return form. If this option is not ticked, a nil ASL return is due.
In case your Annual Sales Listing is submitted late, a penalty between €200 and €1,250 will be charged by the Belgian authorities. If this return is not submitted at all and the authorities find out, the penalty can go up to €2,500.