The annual client listing is a list of the Belgian VAT numbers of B2B clients to whom your business supplied goods or services during the previous calendar year, for a total amount (excluding VAT) exceeding €250.
Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.
⚠️ B2C clients are not included.
⚠️ Clients who exclusively carry out VAT-exempt operations (under Article 44 of the Belgian VAT Code) are also not listed, even if they have a Belgian VAT number.
📅 The submission deadline usually falls on March 31st.
⚠️ Important change from 2026:
From 2026 onwards, businesses under the VAT exemption scheme for small businesses (franchise regime) must always submit an annual client listing, even if it is empty (nihil).
In this case, the listing must still include the total turnover generated in Belgium during the previous calendar year, or €0 if no goods or services were supplied
Submitting your client listing is mandatory for every self-employed professional who is subject to VAT. If you are not subject to VAT, you only need to submit the list if you have invoiced clients with a VAT number for more than €250 in the previous calendar year.
Accountable can easily generate this client listing for you if you are a PRO/TAXES/MAX user:
Make sure that all of last year's income is logged in Accountable.
Go to the taxes screen.
Select the year (for example, the annual client listing for 2025 must be submitted by March 31st, 2026, so you need to select 2025).
At the bottom of the screen, under Annual closing, find the Client listing item and click it.
Click Export listing and you will receive the file by email.
Uploading your client listing works the same way as uploading your VAT return. You can watch the video below to see how. Just make sure you click on Client listing instead of VAT return on Intervat.
Need help? Chat with us or email support@accountable.eu, we're happy to help.
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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