Until recently, companies benefiting from this regime did not always have to submit an annual client listing when it was nil, meaning they had no clients to declare.
🚨 Starting in 2026, this changes: even if your client listing is empty, you must now submit a “nil” listing via Intervat.
Companies under this regime must also communicate their total turnover realized in Belgium during the previous calendar year.
📅 For operations carried out in 2025, the filing deadline is set for March 31, 2026.
An annual client listing only concerns B2B clients with a Belgian VAT number to whom you invoiced more than €250 excluding VAT during the year.
⚠️ If you therefore have no such clients, your listing is “nil”. You must nevertheless submit it via Intervat and indicate your annual turnover (or €0 if you carried out no operations).
Open Accountable
Go to the Taxes section
Select the income year:
For example, the annual client listing for income from 2025 must be submitted no later than March 31, 2026, but it will appear under the year 2025 in the Taxes screen.
Open the Client listing section
Select "Email your client listing" & download the Excel file
Go to the Intervat website
Click Login
Sign in using Itsme, eID, or another Belgian authentication method
Enter the Intervat dashboard
Select your business profile if prompted
In Intervat, choose Submit a declaration via file upload
Import the file of your client listing
Click Continue
Intervat automatically checks the file
Wait for the validation result
If there are errors, correct them and upload the file again
If the file is valid, proceed to the submission step
Return to the Intervat dashboard
Check the status of the submission
Make sure the status shows Success
Download or save the acknowledgment receipt as proof of submission
Download the client listing Excel file from Accountable
Log in to Intervat
Upload the file
Validate the file
Sign and submit the declaration
Confirm the status is Success
Source: https://financien.belgium.be/nl/ondernemingen/btw/aangifte/jaarlijkse_klantenlisting#q4
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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