A client listing is a report submitted to the tax authorities, listing the Belgian VAT numbers of B2B clients who received goods or services exceeding €250 (excluding VAT) in the previous year.
A nil client listing is submitted when no reportable transactions occurred with VAT-taxable B2B clients exceeding a total of €250 during the calendar year
Starting in 2026, businesses under the franchise VAT regime must also submit a client listing, even if it’s empty.
Article : How to submit a nil client listing in Intervat as a franchisee?
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
1.Log in to Intervat with itsme (or another method available)
2.Select the profile with your company number
3.In your dashboard, go to “Declaration by screen”
4.Under “Type of declaration” select “Client listing”
5.Tick the box “I want to make a nihil return”
6.Click on “Continue”
7.Input year (e.g.“2025”)
8.Click on “Continue”
9.Enter your Turnover (the total of your self-employed income for the year)
10.Click on "Continue" to finalize the submission
Confirm successful submission by returning to the Intervat dashboard, checking the status for "Success," and downloading or saving the acknowledgment receipt as proof.
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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