{"id":37790,"date":"2026-10-31T02:34:48","date_gmt":"2026-10-31T01:34:48","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/how-to-submit-a-nil-client-listing-in-intervat-as-a-franchisee-2\/"},"modified":"2026-10-31T02:34:48","modified_gmt":"2026-10-31T01:34:48","slug":"how-to-submit-a-nil-client-listing-in-intervat-as-a-franchisee-2","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-submit-a-nil-client-listing-in-intervat-as-a-franchisee-2\/","title":{"rendered":"How to submit a nil client listing in Intervat as a franchisee?"},"content":{"rendered":"

If you are a franchisee in Belgium under the small business exemption scheme, you must now submit a nil annual client listing<\/b> via Intervat, even if you have no B2B clients to declare.<\/p>\n

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Until recently, companies benefiting from this regime did not always have to submit an annual client listing<\/b> when it was nil<\/b>, meaning they had no clients to declare.<\/p>\n

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\ud83d\udea8 Starting in 2026, this changes: even if your client listing is empty, you must now submit a \u201cnil\u201d listing via Intervat.<\/b><\/p>\n<\/div>\n

Companies under this regime must also communicate their total turnover realised in Belgium during the previous calendar year<\/b>.<\/p>\n

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\ud83d\udcc5 For operations carried out in 2025, the filing deadline is 31 March 2026.<\/b><\/p>\n<\/div>\n

An annual client listing<\/b> only concerns B2B clients with a Belgian VAT number<\/b> to whom you invoiced more than \u20ac250 excluding VAT<\/b> during the year.<\/p>\n

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\u26a0\ufe0f If you have no such clients, your listing is “nil”. You must still submit it via Intervat and indicate your annual turnover (or \u20ac0 if you carried out no operations).<\/b><\/p>\n<\/div>\n

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

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This article walks you through each step: downloading the file from Accountable, logging in to Intervat, uploading and validating the file, and confirming your submission.<\/p>\n

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Step 1: Download the Excel file from Accountable \ud83d\udce5<\/h1>\n