{"id":37682,"date":"2026-10-31T02:33:27","date_gmt":"2026-10-31T01:33:27","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-2\/"},"modified":"2026-10-31T02:33:27","modified_gmt":"2026-10-31T01:33:27","slug":"all-you-need-to-know-about-special-vat-returns-in-%f0%9f%87%a7%f0%9f%87%aa-2","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-2\/","title":{"rendered":"All you need to know about special VAT returns in \ud83c\udde7\ud83c\uddea"},"content":{"rendered":"

\ud83e\uddfe Introduction: What is the purpose of the special VAT return?<\/h1>\n

If you’re self-employed and not subject to periodic VAT returns, you may need to submit a special VAT return<\/b>. This applies, for example, when you receive services or purchase goods from suppliers located in another EU country.
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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 intra-community reverse charge mechanism<\/b>, meaning they will issue an invoice without VAT<\/b>. In this case, you are responsible for declaring and paying the Belgian VAT<\/b> on that purchase through a special VAT return.
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This return allows the Belgian tax authorities to collect VAT on cross-border transactions, even when you are not submitting periodic VAT returns.
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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 you are not entitled to deduct the VAT<\/b> under these schemes.<\/p>\n

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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.<\/p>\n<\/div>\n

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\ud83d\udd0d What is a special VAT return?<\/h1>\n

A special VAT return is a form used by certain individuals to report and pay VAT on:<\/p>\n