The main VAT reporting obligation for all Belgian VAT registered entities is the filing of periodic VAT returns.
As a general rule, Belgian VAT returns are submitted on a monthly basis. A business can opt to submit quarterly (calendar quarter) VAT returns if:
- Ìý
•ÌýÌýÌýÌý annual turnover does not exceed €2.5 million;
- Ìý
•ÌýÌýÌýÌý turnover relates to the sale of energy products, mobile phones, computers (and accessories) and motor vehicles and does not exceed €250,000; or
- Ìý
•ÌýÌýÌýÌý the total amount of intra-EU supplies of goods and triangular transactions performed in Belgium
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Web page updated on 24 Aug 2024 12:20