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Belgian nil and corrective Intrastat returns

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Belgian nil and corrective Intrastat returns

As in most EU countries, if no transactions are to be reported in a given period, a nil intrastat return MUST be filed in Belgium.

Regarding corrections, where wrong information has been reported in your Intrastat return, a corrective return is only required with the value amended exceeds €25,000 or the weight reported must be amended by more than 20%.

Belgian corrective intrastat returns are normally filed electronically. In case of credit notes, a specific commodity code should be use to reflect the correction.