Does part of your revenues come from sales outside of Belgium? This is great for your business, and we see an increasing number of users who are doing the same.
Did you know that if you make more than €10,000 in online sales to private individuals in Europe, VAT must be declared and paid via the OSS portal?
Here is a quick guide on how it works:
0- If you remain below the €10,000 threshold
You must apply VAT to all your invoices to individual customers. For simplicity's sake, you can apply the Belgian VAT rate of 21% (automatically applied to invoices in the app). This VAT will be automatically included in your quarterly declaration.
1- What is OSS?
The European One-Stop-Shop or OSS system makes it easier to manage local VAT rates in EU countries.
You run an online store and deliver goods to private individuals in Europe? Then you are supposed to sell at a price including VAT, applying the local VAT rate instead of the Belgian VAT rate.
For example: you sell a 100€ item in France. Because you will collect the VAT in France, the price paid by the customer will be 120€.
Since you are not a registered business in this country, you are expected to declare and pay this VAT in Belgium. This is what the OSS system does. Important: you need to start declaring on the OSS when you have reached the threshold of 10.000 € sales over Europe.
2- How to encode revenues in Accountable for your income tax calculation?
Accountable doesn't manage other VAT rates than Belgium, and will not prepare the OSS declaration for you. However, we are working on a solution to make this possible in the future.
For now, you would need to invoice clients and compute your VAT returns manually.
3- How to declare and pay VAT on EU sales to private individuals?
In order to manage the European VAT collected from your sales, you have to go to Intervat every quarter and declare the revenues made with European VAT rates. Afterwards you'll of course need to pay the VAT amount due to the Belgian government.
Good to know: this has no impact on your Belgian VAT declaration. That VAT still needs to be submitted and paid separately.
So how do you need to submit it? On this page the different steps are explained with screenshots. We have added this explanation below:
After logging in on Intervat, you choose for "OSS - EU e-commerce"
Go to "Dashboard", click on "Return" and choose for "Declaration by screen"
Choice of scheme: choose for "Union scheme (BE)" and fill in your VAT number
Select the quarter and the year of the declaration
Fill in the grids per foreign VAT
You can visit this official website to get more information about OSS.
For any further questions, you can reach out to us.
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!
Useful
As a self-employed individual with a sole proprietorship, your income is taxed under the personal in...
Read moreStarting from 2026, all self-employed individuals will need to send their invoices electronically in...
Read moreThe VAT reverse charge is a complicated word for a simple concept. It helps you purchase and sell sm...
Read moreThey always answer right away to any question I have, they provide clear answers, and they are very patient even when I struggle to understand. They try to explain in different ways. They are very helpful, responsive and friendly.
Chiara Marradi
01/05/2026
Everything was great! All my questions were answered quickly and in a friendly manner.
Wenzeslawa Wegener
04/05/2026
In the world where everyone seems to be out to get small entrepreneurs and overwhelm them with new rules, more taxes and reporting obligations, Accountable often feels like the one steady partner that actually wants you to succeed, providing quick, clear and personalised support. Thank you!
Janina Arsenjeva
10/04/2026
This is an amazing application with great support on issues. In short as in day I am addicted to it (in a positive way). I myself is from IT project management and the way they have captured the user requirement, it’s phenomenal.
Sumit Tewary
01/12/2024
UI is great. Feature packed and very easy to use. The team at Accountable were VERY quick to respond and their team of technicians soon had a fix in place. Very happy with the level of service so far. Thumbs up from me!
Dean Osborne
14/06/2023
This program is a lifesaver, and it is always improving. Plus, it has an AI chat feature that is actually useful.
Jeffrey Humble
14/01/2026
The coaching session on tax management was excellent, good material, excellent explanations and very insightful. Combined with the AI I never feel alone with Accountable.
Sergio Barbarino
23/04/2026
The availability of your team to help and guide people to understand their finances better is what really makes Accountable valuable. While the AI is able to give answers to most basic questions, specific scenarios need counsel from a human which your team performs beautifully.
Sofiya Bogdan Neves
18/04/2026
Fast and careful answers from Alina. Top service. Thank you.
Anonymous
15/04/2023
They always answer for questions wherever is via direct e-mail or through app. If they can’t answer fully they will forward you to the right place. Documents were always prepared well and ready to send further to government. Everything is intuitive in the app and easy to sort out even for someone completely green in this field.
Anonymous
22/03/2026
