|What is the structure of the VAT number?||Each individual VAT identification number shall have a prefix in accordance with ISO code 3166 - alpha 2 - by which the Member State may be identified||Belgian VAT numbers have 12 characters [BE + 10 digits]. The first number following the prefix is always "0". The last 2 digits constitute a control number.|
|How is the tax period determined?||The tax period shall be set by each Member State at one month, two months or three months.|
Member States may, however, set different tax periods provided those ones do not exceed one year.
Your company has to report its VAT position by filing periodical VAT returns on a monthly basis [standard tax period].
Quarterly reporting period can be opted for under conditions.
|When should periodical VAT return be filed?||The VAT return shall be submitted by a deadline to be determined by Member States.|
That deadline may not be more than two months after the end of each tax period.
|Periodical VAT returns must be filed by electronic means via "Intervat" to Belgian VAT authorities before the 20th day of the month [20 of N+1] following the tax period [month/quarter] to which it relates.|
|Annual recapitulative statement||Member State may require taxable persons to submit a return in respect to all transactions carried out in the preceding year.|
That return shall provide all the information necessary for any adjustments.
|Your company is required to file annual listing of taxpayers VAT registered in Belgium|
|Recapitulative statement of intra-EU supply of goods [European Sales Listing - ESL]||The recapitulative statement shall be drawn up for each calendar month.|
However, Member States, in accordance with the conditions and limits which they may lay down, may allow taxable persons to submit the recapitulative statement on each calendar quarter where the total quarterly amount of intra-EU supplies of goods does not exceed either in respect of the quarter concerned or of any of the previous four quarters the sum of € 50.000 or its equivalent in national currency.
The recapitulative statement shall be submitted within a period not exceeding one month.
|The recapitulative statement [ESL] must be drawn up depending on the periodicity of the VAT return [month/quarter].
Foreign companies filing quarterly VAT returns have to submit the statement on a quarterly basis accordingly.
ESL should be filed by electronic means via "Intervat" before the 20th day of the month following the reporting period [month or quarter] to which it relates.
|What is the payment deadline?||Any taxable person liable for the payment of the VAT must pay the net amount of the VAT when submitting the VAT return. |
Member States may, however, set a different date for payment of that amount.
|The VAT due should be paid by filing deadline for the VAT return - no later than the 20th day of the month after the end of the tax period [month/quarter] to which it relates.|
|Are interim payments required?||Member States may require interim payment to be made.||A "December advance payment" must be made on December 24th (also for taxpayer filing periodical VAT return on a quarterly basis as from 01/04/2017).|
|VAT refund for companies VAT registered in the country.|
Is any VAT credit automatically carried forward or refunded?
|Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period. However, Member States may refuse to refund or carry forward if the amount of excess is insignificant.||A VAT credit is in principle automatically carried forward to the next period, unless a tax refund has been applied for.
|Optional reverse charge [art. 194 of the VAT Directive] for non-resident supplier.||Member States in which the VAT is due may provide that the person liable for the payment of VAT is the person to whom the goods or services are supplied where the transaction is carried out by a taxable person who is not established in the country in which the VAT is due.||Reverse charge is applicable to all domestic supplies of goods and services carried out by a taxpayer not established in Belgium provided the customer is a taxpayer established in Belgium filing ordinary VAT returns or a taxpayer not established in Belgium having a VAT number as well as a VAT representative in Belgium.
Reverse charge in Belgium - How to apply it? Read more
|Do special arrangements apply to "call-off-stock"?||Yes
Simplification measures are applicable for consignment stock.
Foreign taxpayers are therefore not required to be VAT registered in Belgium provided the conditions are met.
|VAT warehousing regime||Member States may exempt the importation of goods and the supply of goods which are intended to be placed under warehousing arrangements other than customs warehousing.||Yes
Belgium has introduced VAT warehousing regime applicable under specific conditions. In this case, the transaction is exempted and no VAT registration is required for the foreign company.
|VAT on importation – Postponed accounting via the VAT return.|
Is it possible for a company to pay the import VAT via the periodical VAT return?
|Member States may provide that VAT on importation does not need to be paid at the time of importation on condition that it is entered as such in the VAT return to be submitted.||Yes
Postponed accounting via the VAT return is possible under specific authorization (licence E.T. 14.000). A specific deferred payment for VAT purposes only is also applicable under conditions.
|Triangulation can be applied when the middleman (B) is VAT registered [as a non-established company] for others supplies in the 3rd country [Member State of destination]?||Triangulation regime ABC can be applied even if the middleman B is VAT registered as a non-established company in Belgium [Member State C].
Furthermore, Belgium applies the special regime in chain transaction involving four parties provided Belgium is Member State 4 (country of arrival of the goods) and the transport is linked to supply B-C. This measure will allow C to avoid VAT registration in Belgium.
|Intrastat Threshold||Dispatches: € 1.000.000
Arrivals : € 1,500,000
|Distance Sales - Threshold||€ 35.000|
|Ministry of Finance - website||Ministry of Finances|