Filling in and submitting a VAT return (Intervat): step-by-step guide.

Details

• Source (Cashaca): https://www.cashaca.be/leercentrum/zelf-jouw-btw-aangifte-opstellen-en-doorsturen

What is a VAT return (and when do you need one)?

As a self-employed person in Belgium, you submit a VAT return on a regular basis. That return bundles:

• Sales on which you charge VAT (VAT you need to pay to the authorities).
• Purchases on which you paid VAT (VAT you can (partly) reclaim).

Before you start: what do you need?

• Your sales invoices and purchase invoices for the period.
• An overview of credit notes (if you corrected/cancelled invoices).
• Your VAT number and access to Intervat.
• (Optional, but useful) accounting software so the boxes are filled in automatically.

How do you prepare your VAT return? (boxes & examples)

In the VAT return you work with boxes. For each transaction you determine which boxes are affected, then you total everything per box.

Below are the most common situations (with examples).

Sales

• Box [00]: amount excl. VAT on which you charge 0% VAT
• Box [01]: amount excl. VAT on which you charge 6% VAT
• Box [02]: amount excl. VAT on which you charge 12% VAT
• Box [03]: amount excl. VAT on which you charge 21% VAT
• Box [54]: VAT amount

Example: a sale of €100 excl. VAT at 21% and €300 excl. VAT at 6%:

• Box [01]: 300
• Box [03]: 100
• Box [54]: 39 (= 300 x 6% + 100 x 21%)

• Box [46]: amount of the sale (no VAT charged)

Example: sale of goods to a Dutch company worth €1,000:

• Box [46]: 1000

• Box [44]: amount of the sale (no VAT charged)

Example: sale of services to a Dutch company worth €1,000:

• Box [44]: 1000

• Box [47]: amount of the sale (no VAT charged)

Example: sale to a Canadian customer worth €1,000:

• Box [47]: 1000

• Box [49]: amount excl. VAT
• Box [64]: VAT you can deduct as a result of the credit note

Example: reversal of a sale of €1,000 excl. VAT:

• Box [49]: 1000
• Box [64]: 210

Purchases

• Box [81]: purchase amount excl. deductible VAT
• Box [59]: deductible VAT

Example: purchase of trading goods for €1,000:

• Box [81]: 1000
• Box [59]: 210

• Box [83]: purchase amount excl. deductible VAT
• Box [59]: deductible VAT

Example: purchase of a computer for €1,000:

• Box [83]: 1000
• Box [59]: 210

• Box [82]: purchase amount excl. deductible VAT
• Box [59]: deductible VAT

Example: purchase of printer ink for €1,000:

• Box [82]: 1000
• Box [59]: 210

• Box [82]: purchase amount excl. deductible VAT
• Box [59]: deductible VAT

Example: purchase of a domain name for €100:

• Box [82]: 100
• Box [59]: 21

• Box [82]: business part of the purchase excl. deductible VAT
• Box [59]: deductible VAT on the business part

Example: phone bill of €100, 50% private:

• Box [82]: 50 (= 50% x 100)
• Box [59]: 10.5

• Box [82]: business part of the purchase
• Box [88]: purchase amount
• Box [55]: VAT to be paid in Belgium
• Box [59]: deductible VAT

Example: purchase of a domain name from a German company for €100 (without German VAT):

• Box [82]: 100
• Box [88]: 100
• Box [55]: 21
• Box [59]: 21

• Box [83]: business part of the purchase
• Box [86]: purchase amount
• Box [55]: VAT to be paid in Belgium
• Box [59]: deductible VAT

Example: purchase of a computer from a German company for €1,000, 50% private:

• Box [83]: 500
• Box [86]: 1000
• Box [55]: 210
• Box [59]: 105

• Box [82]: business part of the purchase
• Box [87]: purchase amount
• Box [56]: VAT to be paid in Belgium
• Box [59]: deductible VAT

Example: renting a server from a Canadian company for €100:

• Box [82]: 100
• Box [87]: 100
• Box [56]: 21
• Box [59]: 21

• Box [82]: amount of the credit note excl. VAT (negative number)
• Box [85]: amount of the credit note excl. VAT (positive number)
• Box [63]: VAT amount (positive number)

Example: credit note on a software purchase of €1,000 + €210 VAT:

• Box [82]: -1000
• Box [85]: 1000
• Box [63]: 210

Deadlines: when do you have to submit?

The VAT administration publishes a VAT calendar each year with all deadlines: https://financien.belgium.be/nl/ondernemingen/btw/kalender

Submitting your VAT return via Intervat (online)

You submit your VAT return online via Intervat: https://financien.belgium.be/nl/E-services/Intervat/

To log in, you usually need:

• your eID + card reader, or
• Itsme: https://www.itsme.be/

Common mistakes (and how to avoid them)

• Mixing up boxes: for each invoice, note immediately what type of transaction it is (BE/EU/non-EU, goods/services).
• Forgetting private use: apply the deduction only to the business part (e.g. phone).
• Forgetting credit notes: these correct your amounts and VAT.

Related articles

• Student-zelfstandige: opgestart — wat nu? (VLAIO checklist)
• Starting as a student self-employed person: thresholds & administration (Gentrepreneur - Startium Board)
• Finding an accountant: AccountantMatch (Xerius)