{"id":20189,"date":"2025-12-26T12:15:45","date_gmt":"2025-12-26T11:15:45","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/all-you-need-to-know-about-special-vat-returns-in-%f0%9f%87%a7%f0%9f%87%aa\/"},"modified":"2026-08-24T17:27:38","modified_gmt":"2026-08-24T15:27:38","slug":"all-you-need-to-know-about-special-vat-returns-in-%f0%9f%87%a7%f0%9f%87%aa","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/all-you-need-to-know-about-special-vat-returns-in-%f0%9f%87%a7%f0%9f%87%aa\/","title":{"rendered":"All you need to know about special VAT returns in \ud83c\udde7\ud83c\uddea"},"content":{"rendered":"<h1 class=\"font-degular\" id=\"h_7f99d304d5\">\ud83e\uddfe Introduction: What is the purpose of the special VAT return?<\/h1>\n<p class=\"no-margin font-inter\">If you&#8217;re self-employed and not subject to periodic VAT returns, you may need to submit a <b>special VAT return<\/b>. This applies, for example, when you receive services or purchase goods from suppliers located in another EU country.<br \/>\u200b<\/p>\n<p class=\"no-margin font-inter\">For instance, when you buy goods from an EU supplier and provide your Belgian VAT number, the supplier will treat you as a VAT-taxable person. They will then apply the <b>intra-community reverse charge mechanism<\/b>, meaning they will issue an invoice <b>without VAT<\/b>. In this case, <b>you are responsible for declaring and paying the Belgian VAT<\/b> on that purchase through a special VAT return.<br \/>\u200b<\/p>\n<p class=\"no-margin font-inter\">This return allows the Belgian tax authorities to collect VAT on cross-border transactions, even when you are not submitting periodic VAT returns.<br \/>\u200b<\/p>\n<p class=\"no-margin font-inter\">In short, the special VAT return applies exclusively to self-employed individuals who do not file standard periodic VAT returns. It is only used to declare certain cross-border purchases or services received (never your sales) for which Belgian VAT is due. You must comply with the applicable thresholds and use your VAT number correctly. Also, keep in mind that <b>you are not entitled to deduct the VAT<\/b> under these schemes.<\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_b5fb4bb5be\">\ud83d\udd0d What is a special VAT return?<\/h1>\n<p class=\"no-margin font-inter\">A special VAT return is a form used by certain individuals to report and pay VAT on:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Intra-community acquisitions of goods<\/b> (purchases from another EU country),<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Services received from providers based in the EU<\/b>.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">\u26a0\ufe0f Unlike a periodic VAT return, <b>you do not need to declare your sales or services provided<\/b> in this form.<\/p>\n<p class=\"no-margin font-inter\">\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #feedaf80; border-color: #fbc91633;\">\n<p class=\"intercom-align-center no-margin font-inter\">\u26a0\ufe0fThe VAT paid via the special VAT return can be added as an expense in the same category as the original cost.<\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\n<hr>\n<h1 class=\"font-degular\" id=\"h_9e54e1cefa\">\ud83d\udccc <b>Why do you have to file this return?<\/b><\/h1>\n<p class=\"no-margin font-inter\">Even if you are exempt from charging VAT on your sales,<\/p>\n<p class=\"no-margin font-inter\"><b>you still have to pay Belgian VAT on certain foreign purchases or services<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">That\u2019s because the Belgian tax authorities want to ensure that VAT on intra-community transactions is properly collected in Belgium (not in the supplier\u2019s country).<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\ud83d\udca1 This return ensures Belgium receives the VAT due on your professional cross-border purchases.<\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_d829e5736d\">\ud83d\udc65 Who needs to file a special VAT return?<\/h1>\n<p class=\"no-margin font-inter\">This applies to anyone <b>not filing standard periodic VAT returns<\/b> (monthly or quarterly).<\/p>\n<p class=\"no-margin font-inter\">You\u2019re concerned if you fall into one of the following:<\/p>\n<ul>\n<li class=\"font-inter\">\n<h4 id=\"h_26c987e739\">\ud83e\uddd1\u200d\ud83d\udcbc Small business under the VAT exemption scheme (VAT-franchise)<\/h4>\n<\/li>\n<li class=\"font-inter\">\n<h4 id=\"h_26c987e739\">\ud83c\udf3e Farmer under the flat-rate scheme<\/h4>\n<\/li>\n<li class=\"font-inter\">\n<h4 id=\"h_26c987e739\">\u2696\ufe0f Taxpayer making only VAT-exempt transactions (Article 44 VAT Code)<\/h4>\n<\/li>\n<li class=\"font-inter\">\n<h4 id=\"h_26c987e739\">\ud83d\udcdc Legal entities that are not VAT taxable (e.g., municipality, non-profits)<\/h4>\n<p class=\"no-margin font-inter\">\n<\/li>\n<\/ul>\n<h3 class=\"font-degular\" id=\"h_d7c85b3a92\">\ud83d\udd0e <b>How to check your VAT regime<\/b><\/h3>\n<p class=\"no-margin font-inter\">You can easily check your VAT regime via the Intervat platform. Just follow steps 1, 2, and 3 described in our Help Center article:<\/p>\n<p class=\"no-margin font-inter\">\ud83d\udc49 <a href=\"https:\/\/app.intercom.com\/a\/apps\/c9wnmh12\/knowledge-hub\/all-content?activeContentId=11872172&amp;activeContentType=article&amp;editorMode=view&amp;native_content=false\" target=\"_blank\" class=\"intercom-content-link font-inter\">How to verify your VAT type when setting up your account on Accountable<\/a><\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_c4278cde9c\">\u23f0 When do you need to file a special return?<\/h1>\n<p class=\"no-margin font-inter\">Here are the main situations:<\/p>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_d44c560c9c\">1. \u2709\ufe0f You receive a service from an EU-based provider <\/h2>\n<p class=\"no-margin font-inter\">You must always:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Provide your Belgian VAT number,<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Declare and pay the Belgian VAT due (even for small amounts).<\/p>\n<\/li>\n<\/ul>\n<h2 class=\"font-degular\" id=\"h_a824aa0ad3\">2. \ud83d\ude9e You are purchasing goods from another EU country (excluding new vehicles and excise goods)<\/h2>\n<h3 class=\"font-degular\" id=\"h_2cad9120c0\">\ud83d\udccc <b>What is your VAT status? Do you need to monitor the \u20ac11,200 threshold?<\/b><\/h3>\n<p class=\"no-margin font-inter\">Not all VAT subjects without periodic returns are treated the same. Here&#8217;s how to determine whether you need to track the \u20ac11,200 threshold for your intra-EU purchases:<br \/>\u200b<\/p>\n<h3 class=\"font-degular\" id=\"h_0d7f62e4f9\">\u2705 <b>Statuses that must follow the threshold<\/b> (unless opting in for intracommunity VAT)<\/h3>\n<p class=\"no-margin font-inter\">These statuses do not file periodic VAT returns and must follow the threshold if they do <b>not<\/b> provide their VAT number to EU suppliers:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>VR<\/b>: Exempted from submission of returns due to a turnover of less than 25,000.00 \u20ac<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>SX<\/b>: Exempted pursuant to Article 44 (e.g. healthcare, education, etc.)<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">\u27a1\ufe0f Below \u20ac11,200: you can choose not to provide your VAT number (and no declaration is required)<br \/>\u27a1\ufe0f Above \u20ac11,200: you are required to declare and pay Belgian VAT<br \/>\u200b<\/p>\n<h3 class=\"font-degular\" id=\"h_892a7112dc\">\ud83d\udca1 <b>VAT regimes VO and SO with option: VAT due from the first euro<\/b><\/h3>\n<p class=\"no-margin font-inter\"><b>If your VAT regime (visible on Intervat) is:<\/b><\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>VO<\/b>: Tax exemption regime (VR) with an option with regard to intra-Community acquisitions<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>SO<\/b>: Exempted pursuant to Article 44 (SX) with an option with regard to intra-Community acquisitions<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">\u27a1\ufe0f In both cases, you have <b>voluntarily chosen to be liable for Belgian VAT<\/b> on your EU purchases, starting from the first euro.<br \/>\u200b<\/p>\n<p class=\"no-margin font-inter\">\ud83d\udd0e <b>What this means in practice:<\/b><\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Your EU supplier issues an invoice <b>without VAT<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">You must:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Declare the purchase in Belgium<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Pay the applicable Belgian VAT (21%, 12%, etc.)<br \/>\u274c You <b>cannot deduct<\/b> this VAT, as you remain under a non-deductible regime (franchise or exemption)<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">\u2753 <b>Why choose this option?<\/b><br \/>This option may be relevant if:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">You frequently make purchases within the EU<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Your suppliers require an intra-EU VAT number<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">You want to avoid tracking the \u20ac11,200 threshold for acquisitions <\/p>\n<\/li>\n<\/ul>\n<h3 class=\"font-degular\" id=\"h_b0987a7f9e\">\ud83d\udccd <b>What does the \u20ac11,200 threshold mean?<\/b> <\/h3>\n<p class=\"no-margin font-inter\">This threshold refers to the <b>total value of intra-community purchases of goods<\/b> (excluding services, new vehicles, or excise goods) made over a calendar year.<\/p>\n<p class=\"no-margin font-inter\">It is <b>not related to your total business revenue<\/b>.<\/p>\n<hr>\n<h2 class=\"font-degular\" id=\"h_cfd370de9f\">\ud83e\uddfe Case 1: Your purchases <b>do not exceed \u20ac11,200<\/b> in a calendar year<\/h2>\n<p class=\"no-margin font-inter\">\ud83d\udc49 You have a <b>choice<\/b>:<\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80; padding: 8px;\">\n<p class=\"no-margin font-inter\">Choice<\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Result<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #fed9db80; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u274c Don\u2019t provide your VAT number<\/p>\n<\/td>\n<td style=\"background-color: #fed9db80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Supplier charges foreign VAT. No further obligation.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d7efdc80; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u2705 Provide your VAT number<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">You file a special VAT return and pay Belgian VAT.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin font-inter\">\ud83d\udca1 This choice is <b>independent<\/b> from obligations related to received services (B2B rule).<\/p>\n<hr>\n<h2 class=\"font-degular\" id=\"h_f56acb5774\">\ud83e\uddfe Case 2: Your purchases <b>exceed \u20ac11,200<\/b> in a calendar year<\/h2>\n<p class=\"no-margin font-inter\">\ud83d\udc49 You are <b>obliged<\/b> to:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Provide your Belgian VAT number to all EU suppliers<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">File a special VAT return for each acquisition<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">\ud83e\udde0 <b>Important<\/b>: Once the threshold is exceeded or you provide your VAT number, <b>you must continue filing special VAT returns for the rest of that year and the next two calendar years.<\/b><\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\ud83d\udccc <b>Example overview (2024\u20132025):<\/b><\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3e7fa80; padding: 8px;\">\n<p class=\"no-margin font-inter\">Date<\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Supplier Country<\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Purchase<\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Annual Total<\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">VAT number given?<\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80; border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">VAT to declare?<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #fed9db80; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">05\/04\/2024<\/p>\n<\/td>\n<td style=\"background-color: #fed9db80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Spain<\/p>\n<\/td>\n<td style=\"background-color: #fed9db80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac6,000<\/p>\n<\/td>\n<td style=\"background-color: #fed9db80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac6,000<\/p>\n<\/td>\n<td style=\"background-color: #fed9db80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u274c No<\/p>\n<\/td>\n<td style=\"background-color: #fed9db80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u274c No<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d7efdc80; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">25\/07\/2024<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Germany<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac6,000<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac12,000<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u2705 Yes (threshold exceeded)<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u2705 Yes<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d7efdc80; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">15\/03\/2025<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Italy<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u20ac3,500<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u2014<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u2705 Yes (ongoing obligation)<\/p>\n<\/td>\n<td style=\"background-color: #d7efdc80; border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">\u2705 Yes<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr>\n<div class=\"intercom-container\"><img decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1782877879\/ed598e132f53ba860967c7c8b8bb\/fc8a8d879604adfb.png?expires=1787637600&amp;signature=8d1b114afe155309bcc5489261f1a8ace4f2c1b955113c2f0b9cbda8391b5341&amp;req=dScvFMF5molYUPMW3nq%2BgRY1iwCr9fkxPc8o1qSTrSUFLi90bi%2FUEyXWIoZM%0AS8CgNYR1ce1Gx3qs2MuvKh6xyOA%3D%0A\" alt=\":alarm:\" width=\"32\"><\/div>\n<p class=\"no-margin font-inter\">\n<h1 class=\"font-degular\" id=\"h_b7d6836995\"><b>How to encode it correctly in Accountable?<\/b><\/h1>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_c160e68a84\">\ud83d\udd0d What do you need to do when entering an invoice?<\/h2>\n<p class=\"no-margin font-inter\">When entering the invoice into <b>Accountable<\/b>, follow these steps:<\/p>\n<ol>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Select 0% VAT<\/b>:<\/p>\n<p class=\"no-margin font-inter\">Choose the <b>0% VAT<\/b> option in the VAT dropdown when entering the transaction.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Select the Reason for 0% VAT<\/b>:<\/p>\n<p class=\"no-margin font-inter\">You will need to select the reason why you are applying <b>0% VAT<\/b>. In this case, it\u2019s always <b>an intra-EU reverse charge regime<\/b>.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Select the VAT Rate for Belgium (mostly 21%)<\/b>:<\/p>\n<p class=\"no-margin font-inter\">For purchases made in Belgium, <b>21% VAT<\/b> (the standard rate in Belgium) should be selected for the applicable purchases, unless there\u2019s an exemption or reduced rate.<\/p>\n<\/li>\n<\/ol>\n<p class=\"no-margin font-inter\">\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1782849345\/306e5e1fa41410e4207267b0a6db\/Screenshot+2025-10-17+at+09_17_20.png?expires=1787637600&amp;signature=ec3f644f65acee70f0bc24f5074c5e885b9fcd22309ffafdc30a284870aea836&amp;req=dScvFMF6lIJbXPMW3nq%2BgRBw5dEf79QDx3QCo1pvdXqz7mX%2BaH1Qt4PqqfmS%0AZh0VW%2Fv6bAgBv5XVpoFLe%2FOJDAc%3D%0A\" width=\"838\" height=\"1590\" style=\"height: auto;\"><\/div>\n<hr>\n<h1 class=\"font-degular\" id=\"h_fe6b62cb7e\">\ud83d\ude97 You buy a new vehicle or excise goods<\/h1>\n<p class=\"no-margin font-inter\">Always subject to Belgian VAT via special return, regardless of the amount.<\/p>\n<p class=\"no-margin font-inter\">Two cases:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">If you <b>already provided your VAT number<\/b> or <b>exceeded the threshold<\/b> \u2192 special return required<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Otherwise, <b>customs will collect the VAT<\/b> at the time of registration<\/p>\n<\/li>\n<\/ul>\n<hr>\n<h1 class=\"font-degular\" id=\"h_764881aa10\">\ud83d\udcc5 Filing frequency &amp; deadlines<\/h1>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">\u23f3 <b>Quarterly<\/b>: one return every 3 months<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">\u274c If no taxable transaction occurred: <b>no &#8220;nil&#8221; return is required<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">\u26a1 <b>Deadline<\/b>: the <b>25th day<\/b> of the month following the end of the quarter<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">\ud83d\udcb5 The <b>VAT payment<\/b> must also reach the tax authority\u2019s bank account <b>by the 25th at the latest<\/b><\/p>\n<\/li>\n<\/ul>\n<hr>\n<h1 class=\"font-degular\" id=\"h_0fa499a189\">\ud83d\uddfe How to file the return<\/h1>\n<ul>\n<li class=\"font-inter\">\n<h4 id=\"h_41edeeec2f\">\ud83d\udcbb Via <b>Intervat<\/b> (the Belgian tax authority\u2019s online platform)<\/h4>\n<\/li>\n<li class=\"font-inter\">\n<h4 id=\"h_41edeeec2f\">\ud83d\uddd8\ufe0f Paper filing is <b>allowed<\/b> if Intervat is inaccessible or not preferred<\/h4>\n<\/li>\n<li class=\"font-inter\">\n<h4 id=\"h_41edeeec2f\">\u2705 You can also file your return via <b>Accountable<\/b><\/h4>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">For a step-by-step guide: <a href=\"https:\/\/help.accountable.eu\/en\/articles\/5166759-how-do-i-submit-a-special-vat-return-or-a-declaration-629\" target=\"_blank\" class=\"intercom-content-link font-inter\">read this article<\/a><\/p>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_89568e6d7c\">\ud83d\udca1 Tips:<\/h2>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Gather all your supporting documents (invoices, purchase orders, etc.)<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Remember: <b>You are not entitled to deduct VAT<\/b> on this return<\/p>\n<\/li>\n<\/ul>\n<hr>\n<h1 class=\"font-degular\" id=\"h_3f6ccc2033\">\u26a0\ufe0f What if you don\u2019t file?<\/h1>\n<p class=\"no-margin font-inter\"><b>Possible consequences:<\/b><\/p>\n<p class=\"no-margin font-inter\">\ud83d\udcb8 <b>Late interest<\/b> on VAT due (in case of late payment)<\/p>\n<p class=\"no-margin font-inter\">\u2696\ufe0f <b>Administrative penalties<\/b> (for non-filing or late filing)<\/p>\n<p class=\"no-margin font-inter\">\ud83d\udca1 But in some cases, <b>no fine is imposed<\/b>:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">If the return is filed <b>spontaneously<\/b>, even if late<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">If it is filed <b>within 30 days<\/b> after a reminder letter<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">If you benefit from an <b>administrative tolerance<\/b><\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">\ud83d\udeab A <b>fine may apply<\/b> if the return is <b>not filed or filed after the 30-day reminder period<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\u2705 A <b>reduction of the fine<\/b> may still be granted if:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Exceptional circumstances<\/b> are recognized<\/p>\n<\/li>\n<\/ul>\n<hr>\n<h1 class=\"font-degular\" id=\"h_bc1e2d54cf\">\ud83d\udd01 <b>Summary: what you need to remember<\/b><\/h1>\n<h4 id=\"h_fb585d53e2\">\ud83d\udd39 <b>You are not entitled to deduct VAT<\/b> on this return<\/h4>\n<h4 id=\"h_fb585d53e2\">\ud83d\udd39 <b>You only declare received services or acquisitions, never your sales<\/b><\/h4>\n<h4 id=\"h_fb585d53e2\">\ud83d\udd39 <b>VAT is due in Belgium based on the B2B rule (business to business)<\/b><\/h4>\n<h4 id=\"h_fb585d53e2\">\ud83d\udd39 <b>This return applies only to those not submitting periodic VAT returns<\/b><\/h4>\n<h4 id=\"h_fb585d53e2\">\ud83d\udd39 <b>Respect the thresholds and use your VAT number carefully<\/b><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>This article explains Belgium&#8217;s special VAT return for franchisee &#038; expempted businesses involved in EU acquisitions or services. It covers who must file, when to file, the \u20ac11,200 threshold, and penalties for non-compliance.<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[451,490],"class_list":["post-20189","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>All you need to know about special VAT returns in \ud83c\udde7\ud83c\uddea - Accountable<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.eu\/en-be\/help-center\/all-you-need-to-know-about-special-vat-returns-in-%f0%9f%87%a7%f0%9f%87%aa\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"All you need to know about special VAT returns in \ud83c\udde7\ud83c\uddea - Accountable\" \/>\n<meta property=\"og:description\" content=\"This article explains Belgium&#039;s special VAT return for franchisee &amp; expempted businesses involved in EU acquisitions or services. 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