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

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:

  • Scenario
    Reporting requirement
  • Sample goods. These are movement of goods for exhibition or marketing purposes.
    Nature of transaction: Code 12
  • Goods for leasing
    Nature of transaction: Code 14
  • Goods returned to sender
    Nature of transaction: Code 2 (if the original code started by 3, 7,8 or 9, the same code should be used)
  • Goods replaced by previously returned goods
    Nature of transaction: Code 22
  • Goods temporary placed in the country
    Statistical regime: Code 2
  • Goods in the country for repairing or refurbishment
    Statistical regime: Code 6
  • Goods returned after being processed or repaired
    Statistical regime: 2

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