Belgium

VAT Basics

Belgian VAT Rates (TVA Belgium)

Belgium has opted for the reduced and super-reduced VAT rates on a number of items allowed by the VAT Directive (source: European Commission)

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Deduction limits in Belgium

As a general rule, input VAT can only be claimed where the expenses are directly linked to the business activity of the company. In addition, an invoice must be generated according to Belgian invoicing rules and all other VAT return formalities must be met.
There are a number of items where the tax authorities only allow VAT deduction up to a certain limit. The following list provides some examples of specific VAT deduction limits:

• Conferences: 100%
• Accommodation and hotel: 0% (unless incurred by an employee providing goods or services away from business premises)
• Restaurants: 0%
• Car hire: 50%
• Car repair: 50%
• Taxi: 100%
• Bus: 100%
• Entertainment expenses: 0%
• Telephone: 100%
• Fuel for passenger cars used for business purposes, a maximum of 50%.
• Advertising: 100%
• Books and equivalent materials: 100%
• Business gifts: 0% (unless below the 50€ threshold)

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Belgian statute of limitations

The statute of limitations is the period in which the authorities can go back to investigate a tax liability. This is normally the same period in which a taxpayer can go back to request a tax credit.

Input VAT should be claimed in a VAT return filed no later than the end of the third year following the end of the year during which the deductible VAT was claimable.

Regarding the obligation to pay VAT, the Belgian authorities have three years after the end of the year in which VAT became due to request the payment of VAT and related penalties. In some cases, this period may be extended or not apply, for example, if as a result of a VAT audit it is discovered that taxable transactions were not reported, or that VAT was incorrectly deducted.

• In case of fraud, the statute of limitations is increased to ten years. This is the time period the tax administration has to investigate back concerning tax liabilities.
• In case of the absence of VAT return submission or late submission, the statute of limitations is extended until the end of the fourth natural year following the year when the tax was due.

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Belgian tax point rules

The tax point is the time when VAT becomes due. As a general rule, tax point arises in Belgium when the invoice is issued. If there is no invoice issued, the tax point arises the 15^th day of the month following the month when the goods or services were supplied. Prepayments or advanced payments create a tax point. In these cases, VAT is due when the prepayment is made. There specific tax point rules for certain supplies of goods and services:

• Prepayments or advanced payments create a tax point. In these cases, VAT is due when the prepayment is made.
• Intra-Community acquisitions: Tax point occurs when the invoice is issued. If not issued, the tax point occurs on the 15th day of the month following the month in which the goods arrived in Belgium
• Intra-Community supplies: Tax point occurs when the invoice is issued. If not issued, the tax point occurs on the 15th day of the month following the month in which the goods left the country.
• Import: Tax point occurs when the goods are imported according to the relevant import documents.
• Continuous supplies of services: If periodic payments are made for the provision of services, the tax point arises at the end of the period to which the payment relates to. However, when the customer is liable to remit the tax based on the reverse charge mechanism in a B2B transaction, there are no periodic payments or invoices issued, and the service is rendered for more than a calendar year, the tax point occurs at the end of each calendar year.
• Vouchers: including prepaid phone cards, are considered as a means of payment in Belgium and are therefore treated as outside the scope of VAT.

VAT due should be distinguished from VAT payable. VAT is due when the tax point occurs. VAT is payable between the day after the end of the reporting period and the due date to submit and pay the VAT return.

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VAT registrations and simplifications in Belgium

VAT number Belgium

As a general rule, a foreign business must register for VAT in Belgium as soon as a taxable supply is made. The following are some usual examples of taxable transactions:

• Domestic supply of goods not reverse charged: A supply of goods located in Belgium to a Belgian customer where the supply is not subject to reverse charge requires a VAT registration of the supplier. See Reverse charge rules in Belgium for more information.
• Supply of services not reverse charged: Foreign non-established businesses supplying services on which Belgian VAT is due must register for VAT. These services are rather exceptional, as the general B2B rule would apply.
• Export: Exporting goods to a non-EU country requires a VAT number before the export is made.
• Imports: imports trigger a mandatory VAT registration unless a global VAT number for representation is used. Unlike most other EU Member States, Belgium requires foreign businesses to obtain a local VAT registration when performing an import followed by a domestic reverse charge sale. The reverse charge mechanism in this case does not relieve non-established suppliers from the obligation to register for VAT in Belgium.
• Intra-Community acquisition: Acquiring goods from another Member State where all conditions for intra-Community movements are met requires the customer to register for VAT.
• Intra-Community supply: Supplying goods another Member State is also a taxable transaction that obliges the supplier to register for VAT.
• Distance sales: When applicable, in case the Seller has not joined OSS. See the E-commerce manual for more information.

A voluntary registration is not possible in Belgium. This is, companies cannot register if they have not made a taxable transaction or plan to make it soon. The only exceptions to this rule would be these two cases:

• Foreign companies performing works related to immovable property in Belgium subject to the specific reverse charge on construction work.
• Foreign EU companies supplying other types of services or goods subject to reverse charge in Belgium, when the annual input VAT amount paid exceeds EUR 10,000.

Belgium permits the use of a global VAT number through a simplified VAT representation arrangement. Under this scheme, foreign companies carrying out imports followed by domestic reverse charge sales, or deemed intra-Community supplies, may do so without obtaining a Belgian VAT registration. In such cases, the customs agent reports both the import and the subsequent transaction under a single, global VAT return..  

There is no VAT registration threshold in Belgium. It is only possible for small established companies to benefit from the VAT exemption scheme when their annual turnover does not exceed EUR 25,000 and all other conditions are met. Find more information here about this special scheme.

A backdated registration is possible in Belgium. Such backdated registration is required when a business applies for a Belgian VAT number late.  In this case, all the VAT returns and VAT payments since the registration date are due.

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Input VAT incurred before the VAT registration may be deductible concerning purchases of goods or services directly related to the economic activity (not for private use). Input tax deduction may be allowed when the time passed since the expenses and the VAT registration is reasonable.  In case a foreign business is willing to deduct VAT incurred while not VAT registered, normally , a retroactive VAT registration is required. In case no taxable transactions took place during the year on which input VAT was incurred by the foreign business, such VAT shall be recovered via the EU VAT refund mechanism or 13th Directive.

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Belgian Vat Number Format

• Country code: BE
• Structure: BE0999999999 or or BE1999999999
• Format (excludes 2 letter alpha prefix): 1 block of 10 digits

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Fiscal representative in Belgium (requirements)

Non-EU businesses must appoint a Belgian fiscal representative when registering for VAT purposes in Belgium. The fiscal representative is jointly and severally liable for the tax debts of the company.  The fiscal representative must be a Belgian resident, either a legal or physical person. Often multinational companies appoint another member of the group to act as fiscal representative of a non-established company in Belgium.

EU businesses can register directly for VAT purposes. This means that the legal representative of the company can sign the registration form without any local Belgian involvement. Also, UK companies are exempted from the fiscal representation requirement, even though they are not part of the EU after Brexit.

Marosa acts as your fiscal representative in Belgium via our entity MAROSA BELGIUM SARL. Contact our team to get more information about how to centralize all your fiscal representation needs with Marosa as your single solution in Europe.

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Belgian VAT groups

Where more than one taxable person established in Belgium are closely bound by financial, economic and organizational links, these companies can create a VAT group and be treated as a single taxable person for VAT purposes in Belgium. As regards the VAT group criteria, financial links exist when more than 10% of the shares of a member is directly or indirectly held by the same person or business. Organizational links refer to the common management of different members. Economic links exist where the purpose and activity of the members has the same object and goal and benefits the group as a whole. In addition, the following VAT grouping rules apply in Belgium:

• Permanent establishments and subsidiaries can also be part of a Belgian VAT group.
• VAT grouping is optional in Belgium. Companies can apply for a VAT group when meeting the requirements or they can choose to remain separated entities for VAT purposes.
• Once the application is approved, a group VAT number is granted to the group. In addition, each individual entity keeps its own VAT number.
• Holding companies are normally not allowed to be part of a VAT group. However, this rule must be read in conjunction with Case C-85/11.
• Intra-group transactions are normally disregarded for VAT purposes.
• Every member of the group is jointly and severally liable for the VAT debts of the entire group.
• The minimum time period for a VAT group is three years.
• Members of a VAT group submit one single consolidated VAT return. It is not possible to file separate VAT returns for each entity. On the contrary, separate ECSL returns are filed for each member using its own VAT number.

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Belgian consignment and call-off stock

The EU introduced an EU wide simplification for call-off stock scenarios that all EU Member States must implement. This simplification allows businesses to operate under a consignment stock structure without having to VAT register in the destination country. Belgium has implemented this simplification.

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This article explains the wide EU call-off stock simplification

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Bad debt relief in Belgium

It is possible to reclaim VAT on bad debts in Belgium. The process is however not as simple as in other EU countries. The possibility to include this VAT as input VAT in the return only arises in the following cases:

• In case of bankruptcy of the customer, input VAT can be directly deducted as from the date of the closure of the bankruptcy.
• However, the administration admitted that the liquidator appointed to manage the bad debts of the customer could determine which invoices cannot be paid, and based on that assessment, issue a certificate allowing the company to recover the VAT paid to the authorities on the unpaid invoices. This allows the taxpayer to recover the VAT amount recognized on this certificate before the closure of the bankruptcy procedure.
• Also, in case of other proceedings such as debt reorganization by the judge, the right to deduct arises when the Court decision is made.

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Also, more information is available in the Circular AFZ 12/2005 of 11 July 2005.

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Import VAT deferral and postponed import VAT in Belgium

Import VAT deferral allows companies to delay the payment of import VAT. Although import VAT is usually due at the time of importation, when import VAT deferral is allowed, this import VAT is due at a later stage (usually, between 4 and 10 weeks after importing the goods). Postponed import VAT accounting allows companies to avoid the payment of import VAT by declaring this amount as due and deductible in the VAT return. This system has a nil monetary effect for companies (unless partial exemption applies) and a cash flow advantage when importing goods into the country.

Belgium introduced the postponed import VAT accounting. Deferral of import VAT does not apply in Belgium. Businesses can apply for a postponed import VAT accounting license to the Belgian tax authorities. This application is open to non-established companies registered directly or via fiscal representative. Postponed import VAT accounting is often referred as "ET 14000 license". Normally, to benefit from this simplification, taxpayers will need to prove they made importations with VAT due in Belgium. More information is available in the notice published by the Belgian tax authorities about Postponed import VAT accounting.

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Belgian customs warehouse and VAT warehouse

Customs or bonded warehouse is available for goods that have not cleared customs in the EU (T1). VAT and excise duties are not due when these goods are directly placed in the Customs warehouse. As soon as they exit this regime, these amounts are due. Sales within the customs warehouse are not subject to VAT. In case the goods are removed from a Customs warehouse to be placed in another customs regime, VAT is not due until the goods are released from the following warehouse.

A VAT warehousing regime is available in Belgium for cleared goods (T2). These goods have already paid customs duties. The conditions are similar to those of Customs warehouses. Only certain goods are allowed to be entered into a VAT warehouse in Belgium.

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Global VAT numbers – Belgian limited fiscal representation

Global VAT numbers, also known as freight forward VAT numbers or limited fiscal representation are allowed in Belgium. Global VAT numbers normally start by BE796.6 Global VAT numbers avoid the need for a VAT registration in Belgium. A business can use the VAT number of the representative, who will subsequently submit a consolidated VAT return with all transactions made by his clients. These numbers can only be used for certain transactions.

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Reverse charge in Belgium

Reverse charge for non-established suppliers in Belgium

According to art 194 of the VAT Directive, Member States may implement an optional reverse charge on supplies made by non-established businesses.

Belgium has introduced an extended version of this regime. Where a non-established supplier sells goods or services (only services within the B2B exception) to a client established in Belgium or registered via a Belgian fiscal representative, domestic reverse charge applies. It is not relevant if the supplier is registered or not. Regarding the customer, it must have a permanent establishment or be registered via fiscal representative. If the customer is registered directly for VAT purposes, reverse charge does not apply. Regarding the reference on the invoice, supplies falling under the reverse charge mechanism can include the following wording: "Autoliquidation – Art 51 § 2, 5°

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Reverse charge in B2B services in Belgium

Article 196 of the VAT Directive requires the reverse charge mechanism on all services subject to the B2B rule introduced in art. 44 of the same Directive. The B2B rule locates the transaction where the business customer is located. In case the customer is a private individual, B2C rules locate the transaction where the supplier is located. According to the general B2B rule, any business not established in Belgium supplying services to a Belgian registered customer will not charge any VAT and the transaction will be reverse charged by the customer. There are however a number of exceptions to this rule. Where these exceptions apply, reverse charge is still applicable in Belgium:

• Services connected to immoveable property are located where the property is located
• Passenger transport services will be located where the transport takes places (apportioned if necessary)
• Catering services are located where the catering takes place
• Short term leasing of means of transport are located where the vehicle put at the disposal of the customer
• Access to conferences, fairs and exhibitions is located where the event takes place

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Belgian reverse charge on specific goods and services

Domestic reverse charge may also apply on certain goods with different conditions in each case. This regime is often introduced on supplies of goods or services that are more likely to be used for carousel fraud purposes. In this case, it applies to:

• Supplies of construction work, as well as the supply of staff engaged in the construction work.
• Supplies of gold products of a purity higher than 32.5% and investment gold.
• Transfer of CO2 emission allowances only provided that the customer has a Belgian VAT number and submits periodic VAT returns.

You can find here the Royal Decree 1, Articles 20 to 20ter regulate the VAT reverse charge mechanism on specific supplies of goods and services. Also here the section from the Belgian VAT Code about tax liability and reverse charge – Article 51.

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Construction work

From 1 January 2023, when a Belgian established company performs construction supplies on immovable property, reverse charge will always apply provided that the customer has a Belgian VAT number and submits periodic VAT returns. The follwoing conditions apply:

• This domestic reverse charge does not apply in case the customer provides a Belgian VAT number but is not obliged to submit periodic VAT returns. However, if the customer has not informed the supplier whether or not he must submit VAT returns, the supplier must include a statement on the invoice indicating that the customer has a period of 1 month to contest the invoice in writing. Once this period is expired with no further clarification, then the customer is liable for the payment of the tax and any applicable penalty.
• The specific wording to add in the invoice is: ‘Reverse charge. In the absence of a written dispute within a period of one month from the receipt of the invoice, the customer is deemed to acknowledge that he is a taxable person liable to submit periodic returns. If that condition is not fulfilled, the customer is liable for payment of the tax, interests and fines due in respect of that condition (new Art 20, §3 RD No 1)’.
• This reverse charge in construction services applies also when the customer is a non-establish company VAT registered in Belgium, and it is irrelevant if this is a direct registration or via a fiscal representative. In the past, it would only apply to these foreign companies when registered via a fiscal representative in Belgium.

Therefore, the VAT registration of the customer is not mandatory in case of performing local purchases of construction work because the customer must be previously registered for VAT to apply reverse charge.

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Supplies of gold

Supplies of gold products of a purity higher than 32.5% and investment gold are subject to reverse charge provided that the customer is established in Belgium and submits periodic VAT returns, or if not established, is registered for VAT purposes in Belgium with a fiscal representative appointed.

In addition to the general wording for reverse charge, the invoice can add a statement referring to article 20bis of Royal Decree 1.

Therefore, the VAT registration of the customer is not mandatory in case of performing local purchases of gold products subject to reverse charge, because the customer must be previously registered for VAT to apply reverse charge.

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Supplies of CO2 emission allowances

The supplies of CO2 emission allowances are subject to reverse charge provided that the customer is established in Belgium and submits periodic VAT returns, or if not established, is VAT registered in Belgium with a fiscal representative.

In addition to the general wording for reverse charge, the invoice can add a statement referring to article 20ter of Royal Decree 1.

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Therefore, the VAT registration of the customer is not mandatory in case of performing local purchases of CO2 emission allowances because the customer must be previously registered for VAT to apply reverse charge.

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Belgian use and enjoyment rule

Use and enjoyment rules can deviate the place of supply rules according to the country where the service is effectively consumed.

When applying the use and enjoyment rules, if the service is taxed in the EU, the non-EU supplier may have to register for VAT in Belgium.

We refer to negative use and enjoyment rules when the provision is intended to avoid non-taxation. We refer to positive use and enjoyment rules when intended to avoid double-taxation. Belgium introduced both, positive and negative provisions

The following services are subject to the “use and enjoyment” rule:

• Transport and connected services that take place outside the EU and are invoiced to a Belgian taxable person are not taxable in Belgium, and as such, considered outside the scope of Belgian VAT.
• Transport and connected services that take place in Belgium but are invoiced to a taxable person established outside the EU are taxable in Belgium, based on the “use and enjoyment” rule.

Find here the official circular Circular 2018/C/68 issued by the Belgian tax authorities introducing the use and enjoyment rule.

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Belgian VAT Returns

Frequency of Belgian VAT returns

All registered businesses in Belgium must file VAT returns monthly or quarterly.

As a general rule, VAT returns must be filed monthly in Belgium. Quarterly VAT returns may be allowed when certain conditions are met:

• The total amount of intra-Community supplies of goods does not exceed €50,000 in the current or any of the previous four quarters; and
• The annual turnover in Belgium does not exceed €2,500,000. This threshold is reduced to €250,000 for companies trading with energy products, land vehicles, mobile phones, computers and their accessories and IT components

There is no application or additional formality to be met to change the frequency of filing. Normally, the tax office will notify taxpayers about the change of frequency of filing based on the above rules.

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VAT returns due dates in Belgium

As a general rule, monthly VAT returns must be submitted and paid by the 20^th day of the month following the reporting period, while quarterly VAT returns are due by the 25th day following the reporting period.

As of 2025 there are no longer deadline extensions for holidays period. The Belgian tax authorities publish a calendar with all applicable VAT return due dates. Also, due dates will no longer be moved to the next working day in case they fall on a Saturday, Sunday or bank holiday if you report quarterly. Check here more changes effective in 2025.

The following due dates apply to Belgian VAT returns:

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Finally, the annual VAT prepayment is no longer required. This annual prepayment was definitely abolished in 2021. Also, the monthly prepayments for businesses filing quarterly returns are no longer required. These prepayments were abolished in April 2017.

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Belgian VAT payments

The VAT payment is due within the same deadline as for the submission.

VAT payments in Belgium can be done from a foreign bank account. It is not mandatory to make payments from a local or SEPA bank account. Non-established companies can make their VAT payments into the following bank account:

• Beneficiary: BTW-ontvangsten, Brussel
• Bank: Postcheque, WTC II, 1100 Brussel
• Bank account: 679-2003000-47
• IBAN code: BE 22 679 200 3000 47 – Confirm with your Marosa client manager
• Swift code: PCHQ BE BB
• Reference: The reference to be included in every VAT payment is made up of the VAT number of the company and an individual reference received when registering for VAT in Belgium. You can also find this number by entering your VAT number in the following website.

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Belgian VAT refunds

When a VAT return is in a repayable position, a VAT refund can be requested via the monthly or quarterly VAT return or via the online VAT account of the taxpayer. Up until 2025, the VAT credit could only be refunded quarterly.

• Via the VAT return: by ticking the refund box in the quarterly or monthly VAT return. As from 2025, the monthly filers will be able to request the refund of the VAT credit on a monthly basis. This will be the VAT credit resulting from box 72 only for that particular declaration period, and not for the accumulated VAT credits from previous months. Credits from VAT returns will only be refunded if the last six VAT returns were submitted on time and if the VAT credit exceeds the threshold of 50 EUR.
• Via the online tax account: If the refund box not been ticked when submitting the VAT return, the VAT credit will be deposited on the provision account. This credit is then available to settle future VAT dues. As from the moment the credits are deposited on the provision account, the company can apply for the (partial) refund if the amount exceeds the threshold of 50 EUR.

tax authorities' websitetax authorities' websitetax authorities' webstax authorities' websiteVAT refunds are only repaid to bank accounts in SEPA countries (EU Member States, Switzerland, Norway, Iceland and Liechtenstein). The bank details used by the authorities would have been communicated when registering for VAT purposes in Belgium (form 604A). These bank details can also be updated using the form 604B. When the VAT refund is material or when there is a deviation from the usual amounts reported by the registered company, the Belgian tax authorities may start a tax audit. These audits will normally request an explanation of the overall business, copies of (some) invoices and input and output VAT ledgers.

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Belgian nil and corrective VAT returns

A nil VAT return needs to be submitted even if there are no transactions to be reported for that period. Corrective VAT returns must be submitted whenever the change introduced exceeds the €25,000 threshold. Where this limit is not exceeded, corrections can be made directly into the following VAT return. Corrective VAT returns replace the previously submitted declarations.

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VAT penalties in Belgium

Penalties in Belgium are divided between proportionate and non-proportionate penalties. And each of these categories is also divided between legal and reduced set of penalties.

Proportionate:

• Legal proportionate penalties
• Reduced proportionate penalties

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Non-proportionate:

• Legal non-proportionate penalties - applicable when there is an intention of eluding the obligation, and the
• Reduced non-proportionate penalties - which apply according to the scales regulated in the Annex to Royal Decree nº44, of 9 July 2012.

The following penalties apply in Belgium in relation to VAT obligation

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You can find more information about the applicable penalties and surcharges in the tax authorities' website and the official regulation.

If an intra-Community acquisition or any other purchase under the reverse charge mechanism is missed, the Belgian tax authorities does not foresee a penalty because the VAT position remains nil (provided the taxpayer has full right to deduct). Additional penalties may be charged by the authorities, particularly where the corrections are triggered by an investigation or VAT audit. For penalties on ECSL, Intrastat and other returns, please see the relevant section. Belgium has a dedicated tax office for non-established companies.

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Belgian distance sales. VAT on e-commerce

You can find more information about the general EU VAT regime for distance sales in our manual about VAT on e-commerce. You may also watch our webinar explaining VAT rules for e-commerce in the European Union.

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Annual Sales Listing in Belgium

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.

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.

General information about the Belgian ASL is available in the website of the tax authorities. Also, for more information, you can see our article about Annual Sales Listing return.

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Belgian tax authorities contact

Belgium has a dedicated tax office for non-established companies. Bureau Central TVA Tour des Finances Boulevard du Jardin Botanique, 50 – boïte 3627 (Etage 18/R) 1000 Bruxelles e-mail : foreigners@minfin.fed.be Validation des numéros de TVA : Tél. : 0257 740 30 or 0257 70230 Fax : 0257 963 57

Separate email addresses and PO boxes apply for VAT refunds and VAT audits. More information is available in the website of the authorities. Companies with local presence should address their queries to their local tax office (allocated depending on the place of establishment). More information about the applicable tax office is available in the website of the Belgian tax authorities.

Belgian ESL Returns

Due date and frequency of Belgian ESL returns

ESL returns are filed on a quarterly basis unless the (rather low) threshold is exceeded. These returns are due by the 20^th day of month together with the VAT return (there is a holiday extension for the December and Q4 returns).

Freuquency of filing rules

More information about the frequency of filing is available in the website of the Belgian tax authorities.

If the due date falls on a Saturday, Sunday or bank holiday, the date is shifted to the next working day. There is holiday extension foreseen for the June and July period. These ESL returns are due, respectively, on 10^th of August and 10^th of September. Similarly, the second quarter ESL return is due by 10^th of August. The deadline for holiday extensions should be double checked every year. The Belgian authorities publish a calendar with all tax due dates. This calendar includes the changes due to bank holidays.

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Belgian nil ESL returns

If there are no intra-Community transactions to be reported in a given period, a Belgian nil ESL is not due. In Europe, only a few countries require nil ESL returns to be submitted. These jurisdictions include Ireland or Italy (where the threshold has been exceeded).

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Penalties for late Belgian ESL returns

We must differentiate the legal non-proportionate penalties – applicable when there is an intention of eluding the obligation, and the reduced non-proportionate penalties – which apply according to the scales regulated in the Annex to Royal Decree nº 44, of 9 July 2012.

The following penalties apply:

All applicable penalties can be found (in French or Dutch) in the following link and here.

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Intrastat Return in Belgium

Frequency and due date of Belgian Intrastat

Like in most EU countries, Belgian Intrastat returns are filed monthly. They follow the calendar month.

The due date to file these returns is the 20^th day of the following month. If this due date falls on a Sunday or public holiday, the date is shifted to the next working day. Saturdays are considered working days for Belgian Intrastat purposes.

Intrastat thresholds in Belgium

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

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 2023 on arrivals, Intrastat returns for arrivals are due until December 2024. 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.

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Specific Belgian Intrastat scenarios

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements, for example, sending sample goods, goods sent for leasing, goods returned to sender, goods returned after being processed or repaired.

See the link to the file with updated transaction codes published by the Customs authorities. Also, our article with 2022 updates.

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Belgian nil and corrective Intrastat returns

If no transactions are to be reported, a nil Intrastat return must be filed.

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 used to reflect the correction.