{"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":"2026-10-27T02:30:51","modified_gmt":"2026-10-27T01:30:51","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":"

\ud83e\uddfe What is the special VAT return for?<\/h1>\n

If you’re self-employed and you don’t file periodic VAT returns, you may sometimes need to file a special VAT return<\/b>. This is the case when you receive services from providers established abroad, inside or outside the EU, or when you buy goods from suppliers established in another country of the European Union.
\u200b<\/p>\n

For example, when you buy goods from an EU supplier and give them your Belgian VAT number, they treat you as a VAT-registered business. They then apply the intra-Community reverse charge<\/b> and invoice you without VAT<\/b>. It’s then up to you to declare and pay the Belgian VAT<\/b> on that purchase, through the special VAT return.
\u200b<\/p>\n

In short: this return only concerns self-employed people who don’t file periodic returns. It’s used to declare certain purchases and services received (never your sales) on which Belgian VAT is due. Under these schemes, this VAT can’t be recovered<\/b>.<\/p>\n

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\u26a0\ufe0f The VAT you pay through the special VAT return can be added as an expense, in the same category as the original cost. If it’s VAT on an asset that’s being amortized (IT equipment, furniture…), contact your tax coach via the chat: depending on the amount, we can add it to the amortizable base.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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\ud83d\udc23 The special VAT return in 2 minutes<\/h1>\n

You’re under the VAT exemption scheme for small businesses<\/b> (or exempt under Article 44): you don’t charge VAT and you don’t recover VAT on your purchases. In principle, you therefore don’t have any periodic VAT return to file.
\u200b<\/p>\n

There’s one exception: certain purchases from abroad.<\/b> In some cases, Belgian VAT is due on these purchases, and you’re the one who pays it, through the special VAT return.
\u200b<\/p>\n

1. You buy a service from a foreign provider<\/b>, inside or outside the EU (online advertising, software, online training…)
\u200b<\/p>\n

You always<\/b> give your VAT number and you always<\/b> pay Belgian VAT, from the very first euro, whatever the amount<\/b>. These services don’t count towards the \u20ac11,200 threshold and don’t commit you for your purchases of goods.<\/p>\n

Exceptions:<\/p>\n