BelgiumManual

Value Added Tax in local language is "Belasting over de Toegevoegde Waarde" (BTW) – in Dutch – and "Taxe sur la Valeur Ajoutée" (TVA) – in French

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.

General information about the Belgian ASL is available in the website of the tax authorities.

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