All what you need to know about a periodic VAT return in Belgium

To form a Belgian VAT return, you need to follow these steps:

1. Access the INTERVAT Portal

• Electronic Filing: Use the INTERVAT portal managed by the Belgian tax authorities to file your VAT return electronically.

2. Gather Necessary Information

• Sales and Purchases: Collect all invoices for sales and purchases made during the reporting period.
• VAT Paid and Collected: Calculate the total VAT collected from customers and the VAT paid on business expenses.

3. Complete the VAT Return Form

• Box 00: Total amount of sales (excluding VAT).
• Box 01: Total amount of purchases (excluding VAT).
• Box 02: VAT on sales.
• Box 03: VAT on purchases.
• Box 49: Net VAT payable or refundable.
• Box 54: Intra-Community supplies.
• Box 55: Intra-Community acquisitions.
• Box 81: Export sales.
• Box 82: Import purchases.
• Box 91: Adjustments.
• Box 92: Other transactions.

4. Submit the Return

• Deadline: Submit your VAT return by the 20th of the month following the reporting period². For example, the VAT return for January must be submitted by February 20th.

5. Make the Payment

• Payment Deadline: Ensure that the VAT payment is made by the same deadline as the return submission.

6. Keep Records

• Documentation: Maintain all records and documents related to your VAT returns for at least seven years as required by Belgian law.

 

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Info from the Belgian tax authorities

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Other

• Dynamics 365 – Intervat VAT return