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VAT/ICP declaration in Belgium

You can use Profit to make VAT/ICP declarations for organisations in Belgium. This part is a supplement to the general description of the VAT/ICP declaration and only describes issues that are relevant for organisations that submit declarations in Belgium

Content

Preparation

Description

In principle, all parties liable to VAT must make a VAT declaration on a monthly basis. You must submit this declaration by no later than the 20th day of the calendar month following the month in question.

Any VAT payments must be made within the same timeframe as the declaration.

By no later than 24 December, all parties liable to VAT must pay the tax due for the transactions in the month of December. The amount of the advance payment corresponds to the tax due between 1 and 20 December of the current year. The amount of the advance payment can also be fixed as a lump sum based on the tax due for the actions in the month of November of the current year.

Quarterly declaration

Unless the party liable to tax is a supplier of mineral oils, it can only submit a quarterly declaration if:

  • The annual turnover does not exceed 500,000 Euros (exclusive of VAT)
  • You make an advance payment corresponding to one third of the tax due in the preceding calendar quarter.

You must submit all quarterly declarations by no later than the 20th of the month following the calendar quarter to which they apply. The VAT balance must be paid within the same timeframe.

You must make the advance payment by no later than the 20th day of the 2nd or 3rd month of the calendar quarter.

ICP list/declaration

Parties liable to VAT must submit a report on intra-community actions (with other countries in the EU) for approval on a monthly or quarterly basis. The monthly report must be submitted by no later than the 20th of the following month. For quarterly reporting, this is the month after the end of the quarter.

The declaration must report all intra-community deliveries and other transactions deemed equivalent which you have made over the past quarter for the VAT-identified customers in another member state of the EU.

For each customer, this report indicates:

  1. Name
  2. Complete address
  3. VAT identification number
  4. Amount of the actions completed

If there have not been any transactions, you do not have to make a declaration.

Customer listing

Parties liable to Belgian VAT are obligated to submit, before 31 March of every year, a list of their purchasers liable to VAT to whom deliveries were made or services provided over the course of the past calendar year.

You set the calculation basis for the customer listing in the Calculation basisVAT listing field on the VAT tab in the administration settings.

Procedure

Process

VAT/ICP