The annual client listing is a list of the Belgian VAT numbers of B2B clients to whom your business supplied goods or services during the previous calendar year, for a total amount (excluding VAT) exceeding €250.
⚠️ B2C clients are not included.
⚠️ Clients who exclusively carry out VAT-exempt operations (under Article 44 of the Belgian VAT Code) are also not listed, even if they have a Belgian VAT number.
📅 The submission deadline usually falls on March 31st.
⚠️ Important change from 2026:
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Submitting your client listing is mandatory for every self-employed professional whose subject to VAT. If you're not subject to VAT, you only need to submit the list, if you have invoiced to clients with a VAT number for more than €250 in the previous calendar year.
Accountable can easily generate this client listing for you, if you're a PRO/TAXES/MAX user:
Make sure that all of last year's income is logged in the app :-)
Go to the taxes screen
Select the year (for example, annual client listing of 2025 needs to be submitted at the latest on March 31st, 2026. This one is therefore in 2025.
Look for the “Client listing" item at the bottom of the screen in "Annual closing" and click it
Click Export listing and you will receive the file in your email
Uploading your client listing works the same as uploading your VAT return. You can watch the video below to find out how. Just make sure you click on 'Client listing' instead of 'VAT return' on Intervat.
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 ?Thank you for your feedback!
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