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🧾 Introduction: What is the purpose of the special VAT return?

If you're self-employed and not subject to periodic VAT returns, you may need to submit a special VAT return. This applies, for example, when you receive services or purchase goods from suppliers located in another EU country.
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For instance, when you buy goods from an EU supplier and provide your Belgian VAT number, the supplier will treat you as a VAT-taxable person. They will then apply the intra-community reverse charge mechanism, meaning they will issue an invoice without VAT. In this case, you are responsible for declaring and paying the Belgian VAT on that purchase through a special VAT return.
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This return allows the Belgian tax authorities to collect VAT on cross-border transactions, even when you are not submitting periodic VAT returns.
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In short, the special VAT return applies exclusively to self-employed individuals who do not file standard periodic VAT returns. It is only used to declare certain cross-border purchases or services received (never your sales) for which Belgian VAT is due. You must comply with the applicable thresholds and use your VAT number correctly. Also, keep in mind that you are not entitled to deduct the VAT under these schemes.

🔍 What is a special VAT return?

A special VAT return is a form used by certain individuals to report and pay VAT on:

• Intra-community acquisitions of goods (purchases from another EU country),

• Services received from providers based in the EU.

⚠️ Unlike a periodic VAT return, you do not need to declare your sales or services provided in this form.

📌 Why do you have to file this return?

Even if you are exempt from charging VAT on your sales,

you still have to pay Belgian VAT on certain foreign purchases or services.

That’s because the Belgian tax authorities want to ensure that VAT on intra-community transactions is properly collected in Belgium (not in the supplier’s country).

💡 This return ensures Belgium receives the VAT due on your professional cross-border purchases.

👥 Who needs to file a special VAT return?

This applies to anyone not filing standard periodic VAT returns (monthly or quarterly).

You’re concerned if you fall into one of the following:

• 🧑‍💼 Small business under the VAT exemption scheme (VAT-franchise)

• 🌾 Farmer under the flat-rate scheme

• ⚖️ Taxpayer making only VAT-exempt transactions (Article 44 VAT Code)

• 📜 Legal entities that are not VAT taxable (e.g., municipality, non-profits)

🔎 How to check your VAT regime

You can easily check your VAT regime via the Intervat platform. Just follow steps 1, 2, and 3 described in our Help Center article:

👉 How to verify your VAT type when setting up your account on Accountable

⏰ When do you need to file a special return?

Here are the main situations:

1. ✉️ You receive a service from an EU-based provider

You must always:

• Provide your Belgian VAT number,

• Declare and pay the Belgian VAT due (even for small amounts).

2. 🚞 You are purchasing goods from another EU country (excluding new vehicles and excise goods)

📌 What is your VAT status? Do you need to monitor the €11,200 threshold?

Not all VAT subjects without periodic returns are treated the same. Here's how to determine whether you need to track the €11,200 threshold for your intra-EU purchases:
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✅ Statuses that must follow the threshold (unless opting in for intracommunity VAT)

These statuses do not file periodic VAT returns and must follow the threshold if they do not provide their VAT number to EU suppliers:

• VR: Exempted from submission of returns due to a turnover of less than 25,000.00 €

• SX: Exempted pursuant to Article 44 (e.g. healthcare, education, etc.)

➡️ Below €11,200: you can choose not to provide your VAT number (and no declaration is required)
➡️ Above €11,200: you are required to declare and pay Belgian VAT
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💡 VAT regimes VO and SO with option: VAT due from the first euro

If your VAT regime (visible on Intervat) is:

• VO: Tax exemption regime (VR) with an option with regard to intra-Community acquisitions

• SO: Exempted pursuant to Article 44 (SX) with an option with regard to intra-Community acquisitions

➡️ In both cases, you have voluntarily chosen to be liable for Belgian VAT on your EU purchases, starting from the first euro.
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🔎 What this means in practice:

• Your EU supplier issues an invoice without VAT

• You must:

  • Declare the purchase in Belgium

  • Pay the applicable Belgian VAT (21%, 12%, etc.)
    ❌ You cannot deduct this VAT, as you remain under a non-deductible regime (franchise or exemption)

❓ Why choose this option?
This option may be relevant if:

• You frequently make purchases within the EU

• Your suppliers require an intra-EU VAT number

• You want to avoid tracking the €11,200 threshold for acquisitions

📍 What does the €11,200 threshold mean?

This threshold refers to the total value of intra-community purchases of goods (excluding services, new vehicles, or excise goods) made over a calendar year.

It is not related to your total business revenue.

🧾 Case 1: Your purchases do not exceed €11,200 in a calendar year

👉 You have a choice:

💡 This choice is independent from obligations related to received services (B2B rule).

🧾 Case 2: Your purchases exceed €11,200 in a calendar year

👉 You are obliged to:

• Provide your Belgian VAT number to all EU suppliers

• File a special VAT return for each acquisition

🧠 Important: Once the threshold is exceeded or you provide your VAT number, you must continue filing special VAT returns for the rest of that year and the next two calendar years.

📌 Example overview (2024–2025):

How to encode it correctly in Accountable?

🔍 What do you need to do when entering an invoice?

When entering the invoice into Accountable, follow these steps:

1. Select 0% VAT:

   Choose the 0% VAT option in the VAT dropdown when entering the transaction.

2. Select the Reason for 0% VAT:

   You will need to select the reason why you are applying 0% VAT. In this case, it’s always an intra-EU reverse charge regime.

3. Select the VAT Rate for Belgium (mostly 21%):

   For purchases made in Belgium, 21% VAT (the standard rate in Belgium) should be selected for the applicable purchases, unless there’s an exemption or reduced rate.

🚗 You buy a new vehicle or excise goods

Always subject to Belgian VAT via special return, regardless of the amount.

Two cases:

• If you already provided your VAT number or exceeded the threshold → special return required

• Otherwise, customs will collect the VAT at the time of registration

📅 Filing frequency & deadlines

• ⏳ Quarterly: one return every 3 months

• ❌ If no taxable transaction occurred: no "nil" return is required

• ⚡ Deadline: the 25th day of the month following the end of the quarter

• 💵 The VAT payment must also reach the tax authority’s bank account by the 25th at the latest

🗾 How to file the return

• 💻 Via Intervat (the Belgian tax authority’s online platform)

• 🗘️ Paper filing is allowed if Intervat is inaccessible or not preferred

• ✅ You can also file your return via Accountable

For a step-by-step guide: read this article

💡 Tips:

• Gather all your supporting documents (invoices, purchase orders, etc.)

• Remember: You are not entitled to deduct VAT on this return

⚠️ What if you don’t file?

Possible consequences:

💸 Late interest on VAT due (in case of late payment)

⚖️ Administrative penalties (for non-filing or late filing)

💡 But in some cases, no fine is imposed:

• If the return is filed spontaneously, even if late

• If it is filed within 30 days after a reminder letter

• If you benefit from an administrative tolerance

🚫 A fine may apply if the return is not filed or filed after the 30-day reminder period.

✅ A reduction of the fine may still be granted if:

• Exceptional circumstances are recognized

🔁 Summary: what you need to remember

🔹 You are not entitled to deduct VAT on this return

🔹 You only declare received services or acquisitions, never your sales

🔹 VAT is due in Belgium based on the B2B rule (business to business)

🔹 This return applies only to those not submitting periodic VAT returns

🔹 Respect the thresholds and use your VAT number carefully

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?