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

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 20th 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):

  • Type of Intrastat
    Standard return
  • Arrivals
    €1,500,000
  • Dispatches
    €1,000,000
  • Type of Intrastat
    Detailed Intrastat
  • Arrivals
    €25,000,000
  • Dispatches
    €25,000,000

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 2018 on arrivals, Intrastat returns for arrivals are due until December 2019. 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.

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

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.

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