Annual Sales Listing return is due by 31 March. Check what you need to consider when preparing it.
Annual Client Sales Listing return in Belgium is an obligation consisting on the submission of a list including Belgian VAT registered customers for which you performed taxable transactions during the past year.
The reporting of each customer company is subject to an annual sales threshold of EUR 250. It is important to note that reverse charge sales are included to account for the EUR 250 threshold.
Also, negative amounts exceeding the EUR 250 for a given customer must be reported.
Source Marosa
