Mandatory statements and lists
Intra-Community statement
Intra-Community statement: FPS Finance website, source 2021
What is the statement of intra-community transactions?
This statement includes the transactions your company has carried out during the past month, quarter or year with VAT-identified customers in another EU member state.
The statement includes the following information for each customer:
VAT identification number
the amount of transactions carried out
the operation category code (see below)
If you need to add a correction to a transaction mentioned in a previous statement: the period of that intra-Community statement
Do I need to submit a statement of intra-community transactions?
Yes, provided that your company is subject to VAT.
If your company has not carried out any transactions during the past period that need to be included in the statement (and you do not have any corrections to make to statements filed previously), you do not need to file a statement (or even a "zero" statement) for the period in question.
What transactions do I need to include in the intra-community statement?
There are three categories of transactions to mention in the statement:
Intra-Community supplies of goods exempt from VAT (Category I transactions: code "L")
deliveries of goods to the Member State of arrival of the dispatch or transport of goods in the context of triangular operations (category II operations: code "T")
Services are localized under the general criterion to the place of establishment of the service recipient, where they are liable for VAT. This applies insofar as these services are not exempt in that Member State (category III transaction: code "S").
When do I have to file the statement of intra-community transactions?
Monthly statements
If you file monthly VAT returns, you must also file a monthly intra-Community statement. See the schedule.
Quarterly statements
If you file quarterly VAT returns, you can also file a quarterly intra-community statement.
However, if the total quarterly amount of exempt intra-Community supplies of goods and sales carried out under triangular transactions exceeded the threshold of €50,000 in the current quarter or at least one of the four preceding calendar quarters, you must still file a monthly intra-Community statement. In this case, you must file the monthly statements starting from the month following the quarter in which the threshold was exceeded. You must continue to do so for a period of at least 12 months. See the schedule.
Special agricultural scheme
If your business is subject to the special agricultural tax regime, you must file an annual intra-community VAT return. See the schedule.
Annual list of clients subject to the regulations
Information on the annual list of taxable clients: FPS Finance website, source 2021
What is the annual list of clients subject to taxation?
This is a list containing the Belgian VAT number of your customers to whom your company delivered goods or provided services during the previous year, for a total amount excluding VAT exceeding €250. Customers who only carry out exempt transactions (under Article 44 of the VAT Code (link is external)) should not be included in the list, even if they have a Belgian VAT number.
This list shows for each customer the total amount of deliveries and services, as well as the total amount of VAT charged.
Do I need to submit an annual list of clients subject to this tax?
Yes, provided that your company is subject to VAT.
Exception – exempted operations
You are exempt from this declaration if your company only carries out operations exempt under Article 44 of the VAT Code (link is external) and which do not give rise to any right to deduction.
Attention: if you are a mixed or partial taxable person, you must submit an annual list of taxable customers, without including transactions exempted by Article 44 of the VAT Code.
Exception – tax exemption scheme
You are no longer required to file an annual list of VAT-registered customers ("customer listing") if you meet these two conditions:
Your business is subject to the small business tax exemption scheme, and
Your customer list is a "zero" list, which means, in other words, that your customers:
do not (rightly) have a Belgian VAT number, or
have a Belgian VAT number, but your annual turnover per customer with a Belgian VAT number does not exceed 250 euros.
Excerpts from articles provided for informational purposes, originating from external sources that may no longer be adequate.
ASCEND ACCOUNTANT disclaims all liability related to these items.