Overview of Belgian VAT sections and codes

The table shows the default VAT sections and VAT codes provided for Belgium.

VAT sections (Belgium)

Country code	VAT Section/Box	Description
B	00	Actions subject to a special arrangement
B	01	Outgoing actions subject to the VAT rate of 6%
B	02	Outgoing actions subject to the VAT rate of 12%
B	03	Outgoing actions subject to the VAT rate of 21%
B	44	Exempted actions and intra-community services within the EU
B	45	Outgoing actions for which VAT is due from the co-contractor.
B	46	Exempt actions and intra-community deliveries of goods
B	47	Exempt actions and services performed outside the EU - (the description for this section was changed on 1-1-2010. It used to be: Exempt actions and actions performed abroad).
B	48	Credit notes granted and improvements with respect to box [46]
B	49	Credit notes granted and improvements with respect to boxes [00];[01];[02];[03];[45];[47]
B	54	Tax due on actions reported in boxes [01];[02];[03]
B	55	Tax due on actions reported in boxes [86] & [88] (As of 1-1-2010 this section will also include the actions from box [88])
B	56	Tax due on actions reported in boxes [87], except for box [57]
B	57	Tax due on imports from countries which are not EU member states.
B	59	Deductible tax
B	61	Various VAT revisions to the benefit of the State
B	62	Various VAT revisions to the benefit of the filer
B	63	Amount of tax to be refunded due to credit notes received
B	64	Amount of tax to be recovered due to credit notes granted
B	71	Amount of the tax due to the State
B	72	Amount of the sums owed by the State
B	81	Amount of the purchases of commercial goods, raw materials and auxiliary materials
B	82	Amount of the purchases of various goods and services
B	83	Amount of the purchases of capital equipment
B	84	Amount of the credit notes received and negative improvements with regard to boxes [86] & [88] (As of 1-1-2010 this section will also include the negative improvements from box [88])
B	86	Intra-community acquisitions
B	87	Incoming actions performed in Belgium on which tax is due
B	88	Intra-community services (on 1-1-2010, this section was replaced by VAT section [87] 'Incoming actions performed in Belgium for which tax is due')
B	91	Advance payment on account of the tax due for the actions from December
B	999	Other

VAT codes (Belgium)

VAT code	Description	VAT %	Purchase/sales	Purchase basis
AD0	Services purchase 0%	0.00	Purchase	Services
AD1	Services purchase 6%	6.00	Purchase	Services
AD2	Services purchase 12%	12.00	Purchase	Services
AD3	Services purchase 21%	21.00	Idem	Services
AD4	Services purchaseCOCO	21.00	Idem	Services
AD5	Services purchase Export	21.00	Idem	Services
AD6	Services purchase EEC	21.00	Idem	Services
AG0	Goods purchase 0%	0.00	Idem	Goods
AG1	Goods purchase 6%	6.00	Idem	Goods
AG2	Goods purchase 12%	12.00	Idem	Goods
AG3	Goods purchase 21%	21.00	Idem	Goods
AG4	Goods purchaseCOCO	21.00	Idem	Goods
AG5	Goods purchase Export	21.00	Idem	Goods
AG6	Goods purchase EEC	21.00	Idem	Goods
AI0	Investments purchase 0%	0.00	Idem	Investments
AI1	Investments purchase 6%	6.00	Idem	Investments
AI2	Investments purchase 12%	12.00	Idem	Investments
AI3	Investments purchase 21%	21.00	Idem	Investments
AI4	Investments purchaseCOCO	21.00	Idem	Investments
AI5	Investments purchase EXP	21.00	Idem	Investments
AI6	Investments purchase EEC	21.00	Idem	Investments
CD0	CN Services purchase 0%	0.00	Idem	Services
CD1	CN Services purchase 6%	6.00	Idem	Services
CD2	CN Services purchase 12%	12.00	Idem	Services
CD3	CN Services purchase 21%	21.00	Idem	Services
CD4	CN Services purchaseCOCO	21.00	Idem	Services
CD5	CN Services purchase Exp.	12.00	Idem	Services
CD6	CN Services purchase EEC	21.00	Idem	Services
CG0	CN Goods purchases 0%	0.00	Idem	Goods
CG1	CN Goods purchases 6%	6.00	Idem	Goods
CG2	CN Goods purchases 12%	12.00	Purchase	Goods
CG3	CN Goods purchases 21%	21.00	Purchase	Goods
CG4	CN Goods purchasesCOCO	21.00	Purchase	Goods
CG5	CN Goods purchases Exp.	21.00	Purchase	Goods
CG6	CN Goods purchases EEC	21.00	Purchase	Goods
CI0	CN Invest purchases 0%	0.00	Purchase	Investments
CI1	CN Invest purchases 6%	6.00	Purchase	Investments
CI2	CN Invest purchases 12%	12.00	Purchase	Investments
CI3	CN Invest purchases 21%	21.00	Purchase	Investments
CI4	CN Invest purchasesCOCO	21.00	Purchase	Investments
CI5	CN Invest purchases Export	21.00	Purchase	Investments
CI6	CN Invest purchases EEC	21.00	Purchase	Investments
CV0	CN Sales 0%	0.00	Sales	Other
CV1	CN Sales 6%	6.00	Sales	Other
CV2	CN Sales 12%	12.00	Sales	Other
CV3	CN Sales 21%	21.00	Sales	Other
CV4	CN SalesCocontractant	0.00	Sales	Other
CV5	CN Sales Export	0.00	Sales	Other
CV6	CN Sales EEC	0.00	Sales	Other
CV7	CN EU services Sales (as of 1-1-2010)	0.00	Sales	Other
D50	Services purchase 21%-50%	21.00	Purchase	Services
V00	Sales 0%	0.00	Sales	Other
V01	Sales 6%	6.00	Sales	Idem
V02	Sales 12%	12.00	Sales	Idem
V03	Sales 21%	21.00	Sales	Idem
V04	SalesCocontractant	0.00	Sales	Idem
V05	Sales Export	0.00	Sales	Idem
V06	Sales within EEC	0.00	Sales	Idem
V07	Sales EU services (as of 1-1-2010)	0.00	Sales	Idem