Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Subsidies Search engine for subsidies in Brussels: 1819 Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Business creation Steps to start a business Choose the legal status: sole proprietorship (self-employed person) or company (legal person) Open a bank account specific to your business Register your business with the Banque Carrefour des Entreprises to receive a business number Determine your VAT tax regime Activate your VAT number + Find out more Source de l'infofiche : https://www.notaire.be/ Tax and legal obligations Keep accounts Issue invoices Submit periodic VAT returns and pay VAT Submit a “customer listing” for VAT Submit an intra-community VAT statement Declare and pay the professional withholding tax, and introduce tax forms Declare and pay the withholding tax [...] <Back + Find out more

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Subsidies Search engine for subsidies in Brussels: 1819 Télécharger le syllabus Connaissances de gestion de base Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Company forms Pour les sociétés et ASBL ayant un exercice de janvier à décembre : Assemblée générale approuvant les comptes de l'année précédente généralement en mai ou juin. Dépôt à la BNB des comptes annuels dans le mois qui suit l'assemblée générale (en juin ou juillet, tolérance administrative jusque août). Pas dépôt nécessaire pour les petites ASBL, Scomm, SNC. Déclaration impôt des sociétés jusqu'au mois d'octobre. --- Pour les entreprises personnes physiques : Déclaration impôt personne physique jusqu'au mois d'octobre. Calendrier pour ONSS, précompte professionnel, Intrastat, TVA, UBO, fiches fiscales 281 : JANVIER 5 ONSS : versement du 3e acompte pour le trimestre précédent*** 15 Précompte professionnel : déclaration et paiement du solde du précompte professionnel retenu du mois précédent* ou du trimestre précédent** 20 TVA : déclaration et paiement du solde de la TVA due pour le mois précédent* ou pour le trimestre précédent** 20 BNB : déclaration Intrastat 31 ONSS : paiement du solde des cotisations dues pour le trimestre précédent AVRIL 5 ONSS : versement du 3e acompte pour le trimestre précédent*** 10 Versements anticipés n°1 15 Précompte professionnel : déclaration et paiement du solde du précompte professionnel retenu du mois précédent* ou du trimestre précédent** 20 TVA : déclaration et paiement du solde de la TVA due pour le mois précédent* ou pour le trimestre précédent** 20 BNB : déclaration Intrastat 30 ONSS : paiement du solde des cotisations dues pour le trimestre précédent 30 ONSS : préparation d'un état nominatif pour le trimestre précédent 30 Belcotax : soumission des fiches 281.40 et 281.45 JUILLET 5 ONSS : versement du 3e acompte pour le trimestre précédent*** 10 Versements anticipés n°2 15 Précompte professionnel : déclaration et paiement du solde du précompte professionnel retenu du mois précédent* ou du trimestre précédent** 20 TVA : déclaration et paiement du solde de la TVA due pour le mois précédent* ou pour le trimestre précédent** 20 BNB : déclaration Intrastat 31 ONSS : paiement du solde des cotisations dues pour le trimestre précédent 31 ONSS : préparation d'un état nominatif pour le trimestre précédent 31 BNB : publication des comptes annuels (maximum 1 mois après AGO) OCTOBRE 5 ONSS : versement du 3e acompte pour le trimestre précédent*** 10 Versements anticipés n°3 15 Précompte professionnel : déclaration et paiement du solde du précompte professionnel retenu du mois précédent* ou du trimestre précédent** 20 TVA : déclaration et paiement du solde de la TVA due pour le mois précédent* ou pour le trimestre précédent** 20 BNB : déclaration Intrastat 31 ONSS : paiement du solde des cotisations dues pour le trimestre précédent 31 ONSS : préparation d'un état nominatif pour le trimestre précédent 31 BNB : publication des comptes annuels (maximum 1 mois après AGO) FEVRIER 5 ONSS : versement du 1er acompte pour le trimestre en cours*** 15 Précompte professionnel : déclaration et paiement du solde du précompte professionnel retenu du mois précédent* 20 TVA : déclaration et paiement du solde de la TVA due pour le mois précédent* 20 BNB : déclaration Intrastat 28 Belcotax : soumission des fiches 281.10 à 281.30 MAI 5 ONSS : versement du 1er acompte pour le trimestre en cours*** 15 Précompte professionnel : déclaration et paiement du solde du précompte professionnel retenu du mois précédent* 20 TVA : déclaration et paiement du solde de la TVA due pour le mois précédent* 20 BNB : déclaration Intrastat 31 Belcotax : soumission des fiches 281.10 à 281.30 AOUT 5 ONSS : versement du 1er acompte pour le trimestre en cours*** 15 Précompte professionnel : déclaration et paiement du solde du précompte professionnel retenu du mois précédent* 20 TVA : déclaration et paiement du solde de la TVA due pour le mois précédent* 20 BNB : déclaration Intrastat NOVEMBRE 5 ONSS : versement du 1er acompte pour le trimestre en cours*** 15 Précompte professionnel : déclaration et paiement du solde du précompte professionnel retenu du mois précédent* 20 TVA : déclaration et paiement du solde de la TVA due pour le mois précédent* 20 BNB : déclaration Intrastat MARS 5 ONSS : versement du 2eme acompte pour le trimestre en cours*** 15 Précompte professionnel : déclaration et paiement du solde du précompte professionnel retenu du mois précédent* 20 TVA : déclaration et paiement du solde de la TVA due pour le mois précédent* 20 BNB : déclaration Intrastat 31 TVA : soumission du listing TVA annuel des clients assujettis 31 UBO : chez Ascend, nous mettons à jour registre UBO annuel vers le mois de mars JUIN 5 ONSS : versement du 2eme acompte pour le trimestre en cours*** 15 Précompte professionnel : déclaration et paiement du solde du précompte professionnel retenu du mois précédent* 20 TVA : déclaration et paiement du solde de la TVA due pour le mois précédent* 20 BNB : déclaration Intrastat 30 Belcotax : soumission des fiches 281.50 30 IPP : Dépôt déclarations IPP SEPTEMBRE 5 ONSS : versement du 2eme acompte pour le trimestre en cours*** 15 Précompte professionnel : déclaration et paiement du solde du précompte professionnel retenu du mois précédent* 20 TVA : déclaration et paiement du solde de la TVA due pour le mois précédent* 20 BNB : déclaration Intrastat DECEMBRE 5 ONSS : versement du 2eme acompte pour le trimestre en cours*** 15 Précompte professionnel : déclaration et paiement du solde du précompte professionnel retenu du mois précédent* 20 TVA : déclaration et paiement du solde de la TVA due pour le mois précédent* 20 BNB : déclaration Intrastat 20 Versements anticipés : n°4 * déclarant mensuel ** déclarant trimestriel *** entreprises qui ont déclaré + de 4000 € de cotisations l'avant-dernier trimestre. Montants bruts non indexés. Source : Exporté depuis le logiciel Scienta janvier 2022 Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Subsidies Subsidies Search engine for subsidies in Brussels: 1819 Subsides à Bruxelles Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Subsidies Search engine for subsidies in Brussels: 1819 Procédure chez Ascend : Vous nous envoyez un email demandant la distribution de xxx euros de dividendes. Nous faisons la déclaration au précompte mobilier et nous vous envoyons les informations de paiement par email. Vous faites le paiement en suivant les instructions de paiement. Dans votre déclaration d'impôt des personnes physique, vous allez pouvoir récupérer maximum 240 euros de précompte mobilier. Notre travail est facturé à 60 euros HTVA. Lorsque vous vous attribuez ou payez des dividendes, vous devez faire une déclaration et payer un précompte mobilier dans les 15 jours. Taxation revenus professionnels Contrairement à la rémunération professionnelle qui est taxée avec les cotisations sociales INASTI (taux 0 à 20.5%) et l'impôt des personnes physiques (taux 0 à 50%), les dividendes sont des revenus mobiliers. Taxation revenus mobiliers - dividendes En plus de l'impôt des sociétés (taux 20 à 25%), il y a le précompte mobilier à payer (taux 15 à 30%). La société doit payer l'impôt des sociétés et le précompte mobilier. Exonération précompte mobilier Lorsqu'une personne physique en Belgique reçoit un dividende, elle peut récupérer maximum 240 euros sur sa déclaration d'impôt personne physique. Le précompte mobilier doit toutefois avoir été payé en amont. Conditions distributions dividendes Pour pouvoir distribuer des dividendes, la société doit être en bénéfice et être capable de payer ses dettes dans l'année suivante. Plus d'informations : https://finances.belgium.be/fr/particuliers/avantages_fiscaux/exon%C3%A9ration-des-dividendes Vous trouverez plus d'informations sur la taxation des dividendes sur notre page dédiée : Taxation des dividendes Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Débuter une entreprise Start a business You have created a company, the notary or your accountant has given you your company number. Congratulation ! What do you do now? What are the formalities to follow and the daily tasks? 1. Success factors • love what you do and be able to pass on this passion; • be psychologically and morally sound; • have a good understanding of the sector in which you are entering; • maintain consistent quality of products or services; • have a favorable personal environment; • properly assess and respect the deadlines for carrying out their project; • controlling costs and selling prices; • develop a realistic business plan; • controlling investments; • control stocks; • pay particular attention to cash; • have a network of advisers and partners. Livre des parts Affiliation indépendant Example of share book: Provisional contributions and final contributions: 2. The formalities to be completed following the creation of the company 2.1 Book of shares Mandatory, it is a book covering all of the shareholders; each shareholder/partner has a page showing his complete identity and the number of shares he has. The register of titles is important because it is it that allows in the first place to establish the ownership of the shares (it will therefore be necessary to provide proof if one wants to establish that in fact the shares belong to someone other than the person mentioned in the register). The administrative body has the obligation to update it on the occasion of any change in the level of the ownership of the securities (new acquisitions of shares, payments made, resignations, exclusions, losses of quality, transfers, death, etc.). It must be kept at the registered office of the company. * 2.2 Registration with a business counter The business counter registers the company with the Banque-Carrefour des Entreprises whether the commercial or craft enterprise fulfills all the conditions. Each company receives a unique identification number consisting of 10 digits, preceded of "BE". It must be included in the official documents (invoice, etc.) and communicated in the context of commercial relations. * 2.3 Opening a bank account with a bank if it has not already been done For a natural person, this account must be separate from the private account and be reserved for operations related to self-employment. If you decide to create a company, the account must be opened in its name. The company must also use the bank account for all operations within the framework of the independent activity. The merchant must include this account number, the name of the financial institution and its business number on all invoices and other commercial documents. * 2.4 Affiliation as a self-employed person - Social status of the self-employed person and social obligations The self-employed must join a social insurance fund. This is a private organization responsible for collecting social security contributions and paying allowances. Membership is compulsory but the choice of fund is free. You can join the social insurance fund of your choice no earlier than 6 months before and you must do so no later than the day of the start of the activity. How are your social contributions calculated? Your social security contributions represent a legal percentage of 20.5%* of your annual net taxable professional income. Your social contributions are always calculated on the income of a whole year. This means that the amounts are based on an estimate of your income. Your annual net taxable professional income* is calculated as follows: Your turnover over one year - your business expenses - your social contributions = your annual net taxable professional income When you start, the social security contributions you pay are provisional contributions. As a self-employed principal, you always pay a minimum contribution. These contributions must be paid, even if the actual income is lower than the flat rate income. Concretely, in 2023, this means that as a self-employed person in your main occupation, you still pay 866.62 euros per quarter if your income is less than 16,409.20 euros. In 3 years, you will have a regularization. If you have earned more than 16409.20 euros, you will have to pay social contributions of 20.5%* on the surplus. Advice: If you earn more than 16409.20 euros, it is better that you increase your social security contributions. In this way, you avoid a painful regularization for your portfolio in two years. Click here for a social contributions simulation or here for another site *20.5% for income from the first tranche * 2.5 Mutual insurance affiliation To be able to benefit from sickness and invalidity insurance, the self-employed person must join the mutual of his choice. The social insurance fund provides a contribution voucher to give it to your health insurance fund. The self-employed is legally insured for both large and small risks (for example: visit to a general practitioner, purchase of medicines). Additional insurance for small risks is no longer necessary since these are part of compulsory health care insurance. * 2.6 Company Affiliation When you are in a company, you must affiliate it with a social insurance fund. Each year, you will have to pay a company contribution of more than 300 euros. * 2.7 VAT registration Before starting an activity, you must identify yourself for VAT. Introduce your VAT identification request at least two days after the registration of your company in the BCE, but before starting your economic activity. * 2.8 Adding a settlement unit Companies must have at least one establishment unit, visible at theBCE (Crossroads Bank for Enterprises) ). This corresponds to the address of an office, store, depot,... at which the company has its activity. By establishment unit is meant any place of activity, geographically identifiable by an address, where at least one business activity is carried out or from which this activity is carried out (art. I. 2, 16° Book I of the Code of Economic Law). We can do this work for you upon request. * 2.9 Examples of other approaches: Customs FASFC Environmental permit, authorization to use public space, ... Each region has its own regulations. See the sites relating to the different regions. Municipal planning prescriptions are also specific to each municipality. Etc... 3. Financial aid Each region of Belgium offers aid to businesses to help them start up or develop. Click here to see page on the subject 4. Responsibilities The responsibility of the founders The founders can be held jointly and severally liable for irregularities committed during the foundation of the company (constitution of capital which was insufficient for the sustainability of the company, foundation vitiated by nullity and commitments contracted by incapable persons). Joint and several liability means that when several debtors contract a debt together, the creditor will be able to claim the full amount from each of them. Liability of directors and managers As long as the directors and managers normally fulfill their mission, they do not make any personal commitment. They represent the company and only the legal entity is bound by their actions. However, it is different when directors commit faults in the performance of their duties. Like any mandatary, the director is required to exercise his mandate properly, in the interest of the principal (of the company). He is personally responsible for the proper performance of his duties and may be implicated if he fails in his mission. Shareholder liability In a SPRL, an SA or an SCRL, the shareholders do not have to answer for the debts of the company. Their liability is limited to their contribution unless they have stood surety for the debts of the company. 5. Sales Sales are listed: - Without delay - faithfully and completely - in date order. 5.1 Sales invoices If you sell to professional customers an invoice is mandatory, even if it is for a small amount. This of course also means that you can request an invoice yourself for each purchase you make. For individuals who buy something privately, you do not need to issue an invoice. You need to compile a recipe book (see below). There are a fewexceptions to this rule: wholesalers, the sale and repair of vehicles, services related to removals or furniture storage, as well as the sale of buildings and work on them.In these cases, you must issue an invoice. Source: AR n°1 VAT - Invoices and documents to be issued See the page with the particulars that an invoice must contain. 5.2 Recipe Log Retail sales and services (for non-professionals) for which the establishment of an invoice is not required (note the exceptions explained above) can be recorded by a global registration per day. A revenue journal must be maintained for each office or branch of a company. The total amount of revenue must be recorded each day, broken down by VAT rate. You must keep supporting documents for these sales, receipts, receipts, etc. and make them available in the event of an audit for a minimum of 10 years. You must keep documents showing the details of your sales, including sales to individuals. The recipe book with only the daily amounts is not sufficient. Is there a sale where the unit price of an item exceeds €250? You must then record this sale separately in the revenue book with the nature of these goods sold. If supporting documents such as sales receipts specify the exact nature of the goods sold, separate records can be replaced by a single daily aggregate entry. Download invoice template Example of an invoice: Download Recipe Book Template Example of a recipe journal: Ventes 6. Purchases To be deductible expenses for your company, they must: - relate to your activity. Mixed expenses, which you make for both private and professional purposes, can only be taken into account in proportion to the part related to the professional activity. You can never declare private purchases; - have been incurred or incurred in the year during which you acquired the income; - generate or maintain your income; - be justified by an invoice, bill or other proof of your purchases. Quotations, offers, purchase orders, despatch notes, delivery notes and proforma invoices should not be given to the accountant. The accountant needs invoices, credit notes and tickets, which you can request from your supplier. 7. The cash book There is sometimes confusion between a journal of daily receipts and a cash book. The two are not the same! As a business, you must also keep a cash book. A cash book contains all the individual amountspaid or received cash. Download Cash Book Template Example of a cash book: Stock inventory example: 8. Inventory Every company reviews and assesses at least once a year: - stocks (goods, raw materials, ...) - investments (vehicle, furniture, building, etc.) - receivables - debts The inventory is not the work of the accountant. It is the managers of the company who are in charge of it. Livre de caisse 9. Bookkeeping Every business must keep accounts. The accounting must be appropriate to the nature and extent of the activities. From the supporting documents, the accountant encodes and prepares the accounting documents below: Conversation des documents 10. Keep supporting documents Invoices, credit notes, tickets, bank statements, cash book, revenue journal, and other supporting documents must be kept, filed and accessible at all times. La version francophone prime sur les autres langues. De Franse versie heeft voorrang op andere talen. The French version takes precedence over other languages. Fransızca versiyonu diğer dillere göre önceliklidir. النسخة الفرنسية لها الأسبقية على اللغات الأخرى. Sources: Basic management knowledge. Preparation Syllabus FPS Economy: How do I manage my company's accounts? Xerius: Explanations social security contributions of the self-employed Cash book

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Legal Notice Ascend Accountant SRL Company name or company name: ASCEND ACCOUNTANT Legal form of the company: Privately held company Address of the company's head office: Avenue Georges Leclercq 14, 1083 Ganshoren, Belgium Telephone number: 0032 499 31 42 24 Company email address: info@ascendaccountant.com Company number: BE0775.480.554 VAT number: BE0775.480.554 ITAA approval number: 52.362.014 Privacy Policy - GDPR We receive, collect and store any information that you enter on our website or that you provide to us in any other way. In addition, we collect the Internet Protocol (IP) address used to connect your computer to the Internet; the login; email-address. We may use software tools to measure and collect session information, including page response times, length of visit to certain pages, information about the interaction between pages, and the methods used to navigate outside of the page. page. We collect this non-personal and personal information for the following purposes: Provide and operate the services; Provide our users with ongoing Assistance and technical support; To be able to contact our visitors and users with general or personalized notices relating to the service and promotional messages; To create aggregated statistical data and other aggregated and / or inferred non-personal information, which we or our business partners may use to provide and improve our respective services; Comply with applicable laws and regulations. If you no longer want us to process your data, please contact us at the email address info@ascendaccountant.com or send us a letter to ASCEND ACCOUNTANT SRL, Avenue Georges Leclercq 14, 1083 Ganshoren, Belgium. We reserve the right to modify this privacy policy at any time, so we encourage you to review it frequently. Changes and clarifications will take effect as soon as they are posted on the website. If we make any material changes to this policy, we will notify you here of its update, so that you know what information we collect, how we use it and under what circumstances, if any, we use and / or use it. disclose.

Déclaration TVA Belgique - Conditions - Calendrier - Paiement - Vérifier numéro TVA VIES BCE - Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles VAT return Periodic VAT declaration Information on the periodic VAT return: SPF Finances website - source 2021 What is the periodic VAT return? One of the purposes of the periodic VAT declaration is to inform the FPS Finances: - the amount of transactions carried out with customers (exit transactions) and the VAT due on these transactions - the amount of transactions carried out with suppliers and service providers (entry transactions) and deductible VAT. The purpose of the declaration is to identify the difference between the VAT due and the deductible VAT. Do I have to submit periodic VAT returns? Yes, as soon as your business is subject to VAT and you are entitled to deduct VAT. You can submit your periodic VAT returns monthly or quarterly. However, you are exempt from the obligation to submit periodic VAT returns in the following cases: - your company is subject to the tax exemption regime - your business is subject to the special agricultural regime - your company operates exclusively deliveries of goods or services exempted under article 44 of the VAT Code, and for which you are not entitled to deduct VAT your company carries out certain activities and does not exercise its right to deduct VAT. The following are targeted, among others: laundry depot activities, dry cleaning, dry cleaning, inland navigation, sale of recovery products, horse betting agencies Do I have to file monthly or quarterly VAT returns? The filing of monthly VAT returns is the rule. Despite this rule, you can, under certain conditions, opt for quarterly VAT returns. The conditions are: - The turnover of your company does not exceed 2,500,000 euros (excluding VAT). - The turnover of your company does not exceed 250,000 euros (excluding VAT) for all deliveries of: energy products (mineral oils or other products intended to be used as fuel or fuel), telephone devices mobile, computers and their peripherals, accessories and components, land motor vehicles subject to registration regulations Warning ! You cannot opt for quarterly VAT returns if you are required to file monthly intra-community statements. This is the case if the total amount of exempt intra-Community deliveries and sales in the context of triangular transactions exceeded 50,000 euros during the quarter in question or during one of the four preceding quarters. Calendars Timetable for filing VAT returns: SPF Finances website source 2021 When should I submit my VAT return? You must pay the VAT due no later than the 20th of the month following the month or quarter in which the transactions took place. For example : - The January VAT return must be submitted by February 20 at the latest. - The VAT return for the first quarter must be submitted by April 20 at the latest. During the summer holidays, you get a deferral for the introduction of your VAT return. Monthly depositors: - The June VAT return must be submitted by August 10 at the latest (instead of July 20). - The July VAT return must be submitted by September 10 at the latest (instead of August 20). Quarterly depositors: - The VAT return for the second quarter must be submitted by August 10 at the latest (instead of July 20). VAT payment schedule: SPF Finances website source 2021 When do I have to pay the VAT for which I am owed? You must pay the VAT due no later than the 20th of the month following the month or quarter in which the transactions took place. Warning ! Vacation plan is not in effect for payments. Although you benefit from a deferral for the introduction of your VAT return, you still have to pay the VAT due no later than the 20th of the month following the month or quarter in which the transactions took place. Business number verification Verification of the company number in Belgium: BCE - Crossroads Bank for Enterprises Checking the European VAT number Verification of the VAT number of a company in Europe: VIES - Validation of the VAT number by VIES Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Mandatory statements and lists Intra-community statement Intra-community statement: SPF Finances website source 2021 What is the statement of intra-community transactions? This statement shows the transactions that your company has carried out during the month, quarter or year to customers identified for VAT in another member state of the European Union. The statement includes for each customer: VAT identification number the amount of transactions carried out the transaction category code (see below) if you need to add a correction to a transaction mentioned in a previous statement: the period of this intra-community statement Do I have to submit a statement of intra-community transactions? Yes, as long as your business is subject to VAT. In the event that your company has not carried out any transaction during the past period that must be included in the statement (and you have no corrections to make to statements filed previously), you should not file a statement. statement (or even a "nil" statement) for the period concerned. What transactions should I include in the intra-community statement? There are three categories of transaction to be mentioned in the statement: exempt intra-community deliveries of goods (category I operations: code "L") deliveries of goods in the Member State of arrival of the shipment or transport of the goods within the framework of triangular operations (category II operations: code "T") provision of services localized by virtue of the general criterion to the place of establishment of the recipient of the services, where he is liable for VAT. This applies insofar as these services are not exempted in this Member State (category III operation: code "S") When should I submit the statement of intra-community transactions? Monthly declarations If you file monthly VAT returns, you must also file a monthly intra-community statement. See the calendar. Quarterly declarations If you file quarterly VAT returns, you can also file a quarterly intra-community statement. However, if the total quarterly amount of intra-Community supplies of exempted goods and sales made in the context of triangular transactions has exceeded the threshold of 50,000 euros in the current quarter or at least in one of the four preceding calendar quarters, you must nevertheless file a monthly intra-community statement. In this case, you must enter the monthly statements from the month following the quarter in which the overrun occurred. You must continue to do this for a period of at least 12 months. See the calendar. Special agricultural regime If your business is subject to the special agricultural regime, you must file an annual intra-community VAT statement. See the calendar. Annual list of subject customers Information on the annual list of liable customers: SPF Finances website source 2021 What is the annual list of liable customers? This is a list with the Belgian VAT number of your customers to whom your company has delivered goods or provided services during the previous year, for a total amount excluding VAT of more than 250 euros. Your customers who only perform exempt transactions (under article 44 of the VAT Code (link is external)) should not be mentioned in the list, even if they have a Belgian number. This list indicates for each customer the total amount of deliveries and services, as well as the total amount of VAT charged. Do I have to submit an annual list of liable customers? Yes, as long as your business is subject to VAT. Exception - exempt transactions You are exempt from this declaration if your company only carries out operations exempted by application of article 44 of the VAT Code (link is external) and which do not give rise to any right of deduction. Please note: if you are a mixed or partial taxable person, you must enter an annual list of taxable customers, without re-entering the transactions exempted by article 44 of the VAT Code. Exception - tax exemption regime You are no longer required to submit an annual list of customers subject to VAT ("customer list") if you meet these two conditions: your business is subject to the small business tax exemption regime, and your customer listing is a “nil” 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. Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles Withholding tax and remuneration Professional withholding tax Professional withholding tax: SPF Finances website source 2021 What is the professional withholding tax? This is a withholding tax payable by employers and companies on the remuneration they pay or allocate to their employees and company directors. Withholding tax is also due on unemployment benefits, sickness insurance benefits, pensions, replacement income, etc. The debtor of the withholding tax can withhold this withholding tax on the amounts he pays, and pays them to the State. Subsequently, this withholding tax is deducted from the tax statement of the recipient of the income. Who must declare and pay the withholding tax? Any debtor who pays or allocates in Belgium income which is subject to withholding tax must declare and pay this withholding tax. Benefits of any kind Benefits in kind: SPF Finances website source 2021 What is a benefit of any kind? An advantage of any kind is an advantage that an employer or a company grants to a member of its staff or to one of its managers (company car, disposal of a building, loan of money at an advantageous rate, etc.). This benefit of any kind is considered as professional income. The worker or company director who receives it will therefore have to pay tax on the amount corresponding to the value of the benefit of any kind. Please note: benefits of any kind should not be confused with social benefits (for example: group benefits of low value, individual benefits that are not in the nature of remuneration, minor benefits or circumstantial gifts unrelated to the profession, etc.). These social benefits are immune to the beneficiary, which means that he will not be taxed on them. The same goes for benefits explicitly exempted by the legislator such as meal vouchers, sport / culture vouchers and eco vouchers. These advantages are not taxed at the beneficiary's premises as long as they meet certain conditions. In which document must the employer or the company mention the taxable benefit? The taxable amount of the benefit in kind must be included by the employer or the company on the individual tax form 281.10 (employee) or 281.20 (company manager). It is thus included in the taxable remuneration of the beneficiary. Is the taxable benefit subject to withholding tax? The taxable benefit is in fact subject to the rules of withholding tax. Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Bureau Expert Comptable - Ressources humaines Payroll - Comptabilité, fiscalité et conseils de gestion - SRL - ASBL - Déclaration TVA - Déclaration d'impôt - Molenbeek-Saint-Jean - Bruxelles ASBL Nonprofit organization Characteristics of an ASBL ASBL characteristics: SPF Justice source 2021 A non-profit association (asbl) is a group of natural or legal persons who pursue a selfless goal. The association is made up of at least two people. Members of a non-profit association cannot receive any financial advantage from it. As soon as a common project has been defined, the statutes of the association must be drawn up. The statutes represent the basic principles of the organization of the association. The association has its own legal personality, independent of that of its members. This means that she herself has rights and obligations. Members have limited liability and do not link their own assets to the fate of the association. Accounting obligations of the ASBL Accounting obligations of ASBL: SPF Justice source 2021 Donation and approval of the ASBL ASBL approval: SPF Finances website source 2021 Your donors can benefit from a tax reduction for donations made in money from 40 euros. For this, your institution or association: must be approved must send receipts to donors and transmit the information to FPS Finances via the online application Belcotax-on-web Approval request procedure Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.