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.