{"id":20460,"date":"2025-12-26T12:15:57","date_gmt":"2025-12-26T11:15:57","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/how-vat-works-in-%f0%9f%87%a7%f0%9f%87%aa\/"},"modified":"2026-03-30T14:16:59","modified_gmt":"2026-03-30T12:16:59","slug":"how-vat-works-in-%f0%9f%87%a7%f0%9f%87%aa","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-vat-works-in-%f0%9f%87%a7%f0%9f%87%aa\/","title":{"rendered":"How VAT works in \ud83c\udde7\ud83c\uddea if you are subject to VAT ?"},"content":{"rendered":"<p class=\"no-margin\">VAT can quickly become a source of confusion  and it  usually generates a lot of questions. You\u2019ve probably already asked yourself one of these while doing your bookkeeping:<\/p>\n<ul>\n<li>\n<p class=\"no-margin\"><b>Do I need to charge VAT?<\/b><\/p>\n<\/li>\n<li>\n<p class=\"no-margin\"><b>At what rate?<\/b><\/p>\n<\/li>\n<li>\n<p class=\"no-margin\"><b>Do I need to pay anything to the tax authorities\u2026 or will I be refunded?<\/b><\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin\"><b>Good news:<\/b> this article will help you better understand, invoice, and report your VAT in Belgium. Once you understand the basic principles, VAT becomes much easier to manage.<\/p>\n<p class=\"no-margin\">\n<h1 id=\"h_bf2b882d35\">\ud83d\udd39 VAT on your sales invoices<\/h1>\n<p class=\"no-margin\">The VAT you apply depends on:<\/p>\n<ul>\n<li>\n<p class=\"no-margin\"><b>Your client\u2019s country<\/b><\/p>\n<\/li>\n<li>\n<p class=\"no-margin\"><b>Your client\u2019s status (B2B or B2C)<\/b><\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin\">Let\u2019s break it down.<\/p>\n<p class=\"no-margin\">\n<h2 id=\"h_91ec1dc16f\">\ud83c\udde7\ud83c\uddea Sales in Belgium<\/h2>\n<p class=\"no-margin\">For sales to clients located in Belgium:<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">You generally charge <b>21% VAT<\/b> (the standard rate).<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">This VAT must be <b>declared and paid<\/b> to the Belgian tax authorities.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Declarations are submitted <b>quarterly<\/b> (or monthly if you are required to file monthly returns).<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">\ud83d\udc49 <b>In practice<\/b>:<br \/>You <b>collect VAT from your client and later transfer it to the tax authorities<\/b> through your VAT return.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<h2 id=\"h_995fc762d7\">\ud83c\uddea\ud83c\uddfa B2B sales within the European Union<\/h2>\n<p class=\"no-margin\">For B2B sales to VAT-registered businesses in another EU country:<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">You charge <b>0% VAT<\/b>.<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">You apply the <b>intra-Community reverse charge mechanism<\/b>.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin\">\ud83d\udc49 This means your client:<\/p>\n<ul>\n<li>\n<p class=\"no-margin\"><b>Declares the VAT in their own country<\/b><\/p>\n<\/li>\n<li>\n<p class=\"no-margin\"><b>Pays the VAT directly to their local tax authorities<\/b><\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"intercom-align-center no-margin\">\u26a0\ufe0f <b>Important condition:<\/b><br \/>Always make sure your client has a <b>valid VAT number<\/b> before applying 0% VAT. <\/p>\n<p class=\"intercom-align-center no-margin\">You can check this using the<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/#\/vat-validation\" target=\"_blank\" class=\"intercom-content-link\"> VIES website<\/a>. <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<h2 id=\"h_8eb2e129af\">\ud83c\uddea\ud83c\uddfa For your B2C sales within the European Union<\/h2>\n<p class=\"no-margin\">You must, in principle, charge VAT.<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">Here is an important simplification rule \ud83d\udc47<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">If the total amount of your sales across several countries of the European Union (excluding Belgium) is less than \u20ac10,000 per year. <br \/>\u279c then you can charge <b>21% Belgian VAT<\/b>.<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">However, if you exceed <b>\u20ac10,000 per year in total for your sales within the EU<\/b><br \/>\u279c then you must charge <b>the VAT rate of the customer\u2019s country<\/b>.<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">But that becomes complicated, right? Yes, we understand. To avoid having to file a VAT return in each country:<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">You can use the <b>OSS system (<a href=\"https:\/\/vat-one-stop-shop.ec.europa.eu\/index_en\" target=\"_blank\" class=\"intercom-content-link\">One Stop Shop <\/a>\u2013 formerly Mini One Stop Shop)<\/b> and submit <b>a single VAT declaration for the entire EU<\/b> \u2705<\/p>\n<hr>\n<p class=\"no-margin\">\n<h2 id=\"h_a46e1715c7\">\ud83c\udf0d For your <b>B2B sales outside the European Union<\/b><\/h2>\n<p class=\"no-margin\">You charge <b>0% VAT<\/b>.<\/p>\n<p class=\"no-margin\">In this case, it is considered <b>an export outside the EU<\/b>.<\/p>\n<p class=\"no-margin\">\n<hr>\n<p class=\"no-margin\">\n<h2 id=\"h_3912b63ba3\">\ud83c\udf0d For your <b>B2C sales outside the European Union<\/b><\/h2>\n<p class=\"no-margin\"><b>VAT does not apply here.<\/b><\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">If you sell through a <b>platform<\/b> (e.g., Etsy, Amazon, etc.), the platform usually <b>handles VAT for you<\/b> (but it is always wise to verify). <\/p>\n<p class=\"no-margin\">\n<hr>\n<h1 id=\"h_f6cb5c4513\">\ud83d\udd39 VAT on your purchase invoices<\/h1>\n<p class=\"no-margin\">Here too, the VAT treatment depends on your supplier\u2019s country.<br \/>\u200b<\/p>\n<h2 id=\"h_595a9b4174\">\ud83c\udde7\ud83c\uddea Purchases in Belgium<\/h2>\n<p class=\"no-margin\">Your Belgian suppliers charge you <b>21% VAT<\/b>.<br \/>\u200b<\/p>\n<p class=\"no-margin\">You can deduct this VAT in your quarterly VAT return (or monthly, if applicable).<br \/>\u200b<\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"intercom-align-center no-margin\">\ud83d\udc49 <b>In practice<\/b>:<br \/>The VAT you pay on professional expenses reduces the amount of VAT you owe to the tax authorities.<\/p>\n<p class=\"no-margin\">\n<p class=\"intercom-align-center no-margin\"><i>See this <a href=\"https:\/\/help.accountable.eu\/en\/articles\/8267868-what-are-the-vat-rates-in-belgium\" target=\"_blank\" class=\"intercom-content-link\">article<\/a> for more information.<\/i> <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<h2 id=\"h_8da7051baf\">\ud83c\uddea\ud83c\uddfa Purchases within the European Union<\/h2>\n<p class=\"no-margin\">For purchases from suppliers established in another EU country:<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">The supplier generally invoices you with <b>0% VAT<\/b><\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">They apply the <b>intra-Community reverse charge mechanism<\/b><\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin\">\ud83d\udc49 In this case, you must:<\/p>\n<ul>\n<li>\n<p class=\"no-margin\"><b>Declare the VAT in Belgium<\/b><\/p>\n<\/li>\n<li>\n<p class=\"no-margin\"><b>Deduct it at the same time (the impact will be neutral if the VAT is fully deductible)<\/b><\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"intercom-align-center no-margin\">\u26a0\ufe0f <b>Important:<\/b><br \/>Do not forget to provide your <b>valid VAT number<\/b> to the European supplier.  <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<p class=\"no-margin\">When you correctly record your <b>intra-Community purchases<\/b> in your <b>Accountable account<\/b>, the amounts will automatically appear in the correct boxes of your <b>VAT return<\/b>.<\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">You can consult <a href=\"https:\/\/help.accountable.eu\/en\/articles\/5763540-how-to-record-purchases-within-the-european-union\" target=\"_blank\" class=\"intercom-content-link\">this article<\/a> to learn how to record your purchases (of goods or services) from suppliers located in another country of the European Union.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<h2 id=\"h_17c186c5cd\">\ud83d\udd0e Special case \u2013 VAT exemption scheme<\/h2>\n<p class=\"no-margin\">Self-employed individuals under the <b>VAT exemption scheme<\/b> must submit a special <b>VAT return 629<\/b> for this type of purchase (as explained <a href=\"https:\/\/finances.belgium.be\/fr\/entreprises\/tva\/declaration\/declaration_speciale\" target=\"_blank\" class=\"intercom-content-link\">here<\/a>).<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">\ud83d\udc49 This return will be automatically generated in your Accountable account when you record purchases made within the EU.<\/p>\n<p class=\"no-margin\">\n<p class=\"no-margin\">\n<h2 id=\"h_df79ebf076\">\ud83c\uddea\ud83c\uddfa Expenses during your trips within the EU<\/h2>\n<p class=\"no-margin\">For example:<\/p>\n<ul>\n<li>\n<p class=\"no-margin\">Hotel in France<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Restaurant during a business trip<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin\">\u27a1\ufe0f You pay the <b>local VAT<\/b> (e.g. 20% in France).<\/p>\n<p class=\"no-margin\">\u274c This VAT is <b>not recoverable<\/b> through your Belgian VAT return.<br \/>\u2705 However, the total expense remains <b>tax-deductible for personal income tax purposes<\/b>.<\/p>\n<p class=\"no-margin\">\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"intercom-align-center no-margin\"><b>\ud83d\udca1 There is a foreign VAT refund procedure available under certain conditions.<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<h2 id=\"h_e99e8b95c2\">\ud83c\udf0d Purchases outside the European Union<\/h2>\n<p class=\"no-margin\">For example: you make a purchase on Alibaba.<br \/>\u200b<\/p>\n<p class=\"no-margin\">There is <b>no VAT on the supplier\u2019s invoice<\/b>, <b>BUT<\/b> there is <b>import VAT<\/b> and possibly <b>customs duties<\/b>.<br \/>\u200b<\/p>\n<p class=\"no-margin\">These amounts are collected by the carrier or customs authorities.<\/p>\n<h1 id=\"h_f3077c0fff\">How does the VAT return work?<\/h1>\n<p class=\"no-margin\">The VAT return is used to settle the VAT between you and the State.<\/p>\n<p class=\"no-margin\">Every quarter (or every month, depending on your situation), you must submit a VAT return to the tax authorities.<br \/>\u200b<\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"intercom-align-center no-margin\">\ud83d\udc49 <b>You can submit your quarterly VAT return directly from your Accountable account.<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin\">\n<h2 id=\"h_3846b2aaf5\">What does the VAT return calculate?<\/h2>\n<p class=\"no-margin\">It determines the <b>difference<\/b> between:<\/p>\n<ul>\n<li>\n<p class=\"no-margin\"><b>The VAT you charged your clients<\/b><\/p>\n<\/li>\n<li>\n<p class=\"no-margin\"><b>The VAT you paid on deductible professional expenses<\/b><\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin\">\ud83d\udc49 If the <b>VAT charged is higher than the VAT paid<\/b>, you <b>pay the difference<\/b> to the tax authorities.<br \/>\u200b<\/p>\n<p class=\"no-margin\">\ud83d\udc49 If the <b>VAT paid is higher than the VAT charged,<\/b> the tax authorities will <b>refund<\/b> the difference (or carry it forward to the next period).<br \/>\u200b<\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"intercom-align-center no-margin\"><b>\ud83d\udc49 When you submit your VAT return through Accountable, the refund request is automatically included in the declaration. No additional action is required on your side.<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"h_30a4884ad9\">Need help?<\/h2>\n<p class=\"no-margin\">Do you have any other questions? Feel free to contact us via our chat.<br \/>\u200b<\/p>\n<p class=\"no-margin\"><b>The Accountable Team<\/b><\/p>\n<p class=\"no-margin\">\n","protected":false},"excerpt":{"rendered":"<p>Everything you need to know about VAT in Belgium<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-20460","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How VAT works in \ud83c\udde7\ud83c\uddea if you are subject to VAT ? - 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\/how-vat-works-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=\"How VAT works in \ud83c\udde7\ud83c\uddea if you are subject to VAT ? 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