The SME VAT exemption scheme is designed for small businesses (Franchisee regime) in Belgium and the European Union. It allows businesses with a low annual turnover to avoid charging VAT on their sales, reducing administrative burdens.
⚠️ Important: While the SME VAT exemption scheme is designed to simplify VAT obligations for small businesses, it is not applied automatically. Businesses must apply for it in order to benefit.
Tracking your threshold in Accountable is straightforward. You can monitor your local sales in Belgium and total EU sales (excluding Belgium) within the app. However, Accountable does not track thresholds by individual EU country, so you must keep track of sales in each country manually if you are concerned about exceeding specific thresholds in those countries.
Go to the Taxes screen in the app.
Scroll down to the “Annual closing” section.
Click on “Franchisee threshold”.
On the graph, you will be able to track your 🇧🇪 local sales (within Belgium) and also your total sales within the European Union 🇪🇺 (Belgium included).
⚠️ The Belgian threshold counts towards your total European threshold. ⚠️ Accountable tracks your total EU sales, but not the specific thresholds for each individual country — you'll need to monitor those manually. |
Here are all the elements that you should pay attention to :
Turnover Belgium
Displays the total sales in Belgium (B2B and B2C, goods and services) to date
Projected end of 2025: €20,420
Shows the projected total sales in Belgium by the end of 2025, based on the current sales trend. This projection considers only local revenues (not including intra-EU).
Turnover EU
Displays the total sales made within the European Union, including Belgium (both B2B and B2C, goods and services). This will only appear if at least one intra-EU transaction (outside Belgium) has been recorded in "Revenue". It tracks sales made in other EU countries and includes them in the cumulative revenue tracking for the 100,000 EUR threshold.
Projected end of 2025: €255,315
Shows the projected total sales in the European Union (including Belgium) by the end of 2025, based on the current sales trend. This projection is cumulative for both local and intra-EU revenues.
Today Belgium: €5,105
Shows the revenue made today in Belgium, indicating the sales generated up until the current day for local sales. This value is relevant to the 25,000 EUR threshold for local turnover.
Today EU: €85,105
Shows the total revenue made today in the European Union, including Belgium, indicating sales generated up until the current day from both local and intra-EU sources. If no intra-EU revenue has been recorded yet, this line will not appear.
Purple Dotted Line
This purple line represents the Belgium turnover (local revenue) throughout the year. It is updated with sales each month and shows the trend of sales made within Belgium. The line is solid for past months and dotted for future projections.
Blue Dotted Line
This blue line represents the total EU turnover (including Belgium and intra-EU revenue) throughout the year. It is updated monthly and shows the trend of both local and intra-EU sales. The line is solid for past months and dotted for future projections, and it will only appear if there has been intra-EU revenue recorded.
€25,000 : It's the yearly threshold limit for sales in Belgium
€100,000 : It's the threshold limit for the year for sales in the Europe union (Belgium included)
Projected end of 2025
Shows the total projected turnover for 2025, for both Belgium and the European Union, based on current sales and projections for the end of the year. It will reflect the cumulative sales for local and intra-EU transactions
If you exceed the €25,000 threshold for Belgium, you must:
Register for VAT with the Belgian tax authorities.
Charge VAT on your sales.
File VAT returns and comply with all VAT-related obligations in Belgium.
If your total sales to EU countries exceed the €100,000 threshold, you must:
Register for VAT in each country where you have customers.
Charge VAT based on the local VAT rate of each country and file VAT returns in those countries.
If eligible, you can use the One-Stop-Shop (OSS) to file VAT returns for multiple EU countries in a single submission.
⚠️ Be careful: if the threshold in any EU country is exceeded, the SME VAT exemption no longer applies. |
If you have any questions or need further assistance with managing your VAT obligations as a franchisee, don’t hesitate to reach out to our support team at tax-coach@accountable.eu!
Related articles :
Everything you need to know about the VAT Franchisee status
How to manage VAT on your European sales invoices with the OSS portal
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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