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.