The annual client listing for self-employed individuals in Belgium

As a self-employed person in Belgium, you are obliged to submit a client list every year in March.
On this page you can read whether this obligation also applies to you, which customers exactly must be on the list and how to submit it correctly.

What is the annual client listing?

The annual client listing, or VAT listing, is a list of all Belgian companies to whom you have invoiced at least €250 (excluding VAT) over the past year.

Thanks to this client listing, the VAT administration gains valuable insights, such as which companies do business with each other.

When to submit the client listing?

You must always submit the customer listing for your clients from the previous year before the 31st of March via Intervat.

• The VAT listing of Belgian clients you did business with in 2024 should be submitted by 31/03/2025.
• The VAT listing of Belgian clients you did business with in 2025 should be submitted by 31/03/2026.

Who needs to submit the annual client listing?

• All VAT-registered companies: regardless of whether you are self-employed as a primary or secondary occupation, own a sole proprietorship or a company.
  
• Small businesses that are exempt from VAT (max. annual turnover of €25,000).
  
• Non-VAT liable businesses, exempt from VAT due to the nature of their activities, do not need to submit a customer listing. If they have another activity that is VAT-liable, then they must submit a customer listing for that part only.

⚠️ So, do not confuse the terms.

• A small business exempt from VAT must submit a client listing.
• A non-VAT-liable business (due to its activity) does not.

The 'nihil' client listing: what if my client listing is empty?

If your customers are mainly private individuals or do you mostly invoice smaller amounts? Then there's a real chance that your client listing remains empty. Depending on the type of business, there are important differences for the 'nihil' listing:

• As a VAT-liable self-employed individual, you must submit your client listing annually by March 30th, including a nihil listing.
• As a small business exempt from VAT, you only need to submit the client listing if it contains at least one client. Small businesses exempt from VAT thus do not need to submit a nil listing.

Which clients should be listed on the annual client listing?

On the VAT or customer listing, you mention:

• All Belgian customers (companies) to whom you have invoiced more than €250 (excluding VAT) in the past year.
• Both VAT-liable businesses and businesses exempt from VAT (small businesses with a turnover up to €25,000/year).

The following customers do not need to be on the customer listing:

• Private individuals
• Companies to whom you have invoiced less than €250 (excluding VAT)
• Businesses not liable for VAT due to the nature of their profession: doctors, dentists, etc.
• Foreign companies

How do I prepare and submit my client listing?

There are two different ways to prepare and submit your client listing.

Option 1: You use accounting software

Step 1: Export your client listing from your accounting software

With Accountable, follow these steps:

• Go to the ‘Taxes’ tab and select 2024 (On 31/03/2025, you submit the client listing for 2024).
• Click ‘Review and submit’ under client listing.

• Check your declaration carefully.
• Email the listing to yourself.

Step 2: Log in to Intervat

As a sole proprietor, select your own name when logging in. If you have a company, choose your business.

Step 3: Upload your VAT listing

• Download the client listing (Excel file) from your email.
• Upload it to Intervat under ‘Declaration via file’.

Step 4: Submit your client listing

• Validate the data after uploading.
• Sign the declaration and click ‘Submit’.

Step 5: Check if your VAT listing was submitted

• Go back to the ‘Dashboard’ tab.
• Ensure your client listing (CL) appears under ‘My declarations’ with the status ‘Success’.

Option 2: You don't have suitable accounting software

Step 1: Review your client list from the past year

Select the following clients:

• Companies you invoiced at least €250 (excluding VAT)
• Belgian companies
• VAT-liable businesses or small businesses exempt from VAT due to an annual income of less than €25,000

Step 2: Log in to Intervat

As a sole proprietor, choose your own name when logging in. If you have a company, select your business.

Step 3: Upload the VAT listing

You can choose to create this list in Excel; if so, select ‘Declaration via file’ in Intervat.
Alternatively, you can enter the client data directly into Intervat. If you choose this option, select ‘Declaration via screen’.

Step 4: Submit the client listing

• After uploading or entering the data, you’ll need to validate the information.
• Then, sign the declaration and click ‘Submit’.

Step 5: Check if your VAT listing was submitted

Go back to the ‘Dashboard’ tab and check if your KL is listed under ‘My declarations’ with the status ‘Success’.

💡 Need more help? Follow this detailed step-by-step guide.

Accountable prepares your annual client listing in just one click

Are you an Accountable user? Then submitting the customer listing suddenly becomes a breeze.

If all your sales invoices are in Accountable, we will prepare the client listing for you. Moreover, Accountable timely reminds you of the deadline and provides instructions for submission via Intervat. If only life could always be that simple.

With Accountable, the VAT listing becomes a minor administrative obligation, which you can easily manage yourself. Want to know what the customer listing looks like and what more Accountable can do for you? Discover our app here.

Author - Hassan Ayed

Hassan co-founded Accountable alongside Nicolas and Alexis in 2017. He is a Chartered Accountant and Tax Advisor at Catalyst.

Who is Hassan ?