Belgium – Intrastat / EC Sales list
If a taxpayer engages in intra-Community transactions involving either the supply or acquisition of goods, they might need to provide statistical data to the National Bank of Belgium (NBB) when certain reporting limits are surpassed.
The initial threshold for reporting incoming goods is set at 1.5 million euros annually, while the threshold for outgoing goods is 1 million euros per year. Triggering this Intrastat reporting obligation requires the taxpayer to submit Intrastat declarations at least until the conclusion of the subsequent year.
Learn more about Intrastat and ESL in Belgium in our comprehensive guide below.
Intrastat in Belgium
Taxpayers who are required to submit Intrastat information must file it electronically through the NBB OneGate internet application. The OneGate website provides instructions on how to file. Intrastat returns are typically due by the 20th working day of the month following the reporting month and must be submitted every month.
Furthermore, the National Bank of Belgium (NBB) may require taxpayers making intra-community supplies or acquisitions of goods to provide statistical information if they exceed certain reporting thresholds.
| Type of Intrastat: | Standard Return |
| Arrivals | 1.5 million euros annually |
| Dispatches | 1 million euros annually |
| Special Threshold (Arrivals & Dispatches) | 25 million euros annually |
If the Intrastat reporting requirement is triggered, the taxpayer must file Intrastat returns until at least the end of the following year.
Selling in Belgium?
ESL in Belgium
Belgian businesses must submit periodic EC Sales Lists (ESLs) under Article 53sexies of the Belgian VAT Code. The ESLs must include information about customers who are registered for VAT in an EU country other than Belgium and are residents of that country.
Under the requirement of the EC Sales List (ESL), individuals or entities taxable in Belgium are obligated to furnish a record of their clientele who hold a VAT registration in any EU nation outside Belgium. This record should include the aggregate value in euros of supplies provided to each customer throughout the pertinent tax period. Moreover, details about call-off stock agreements, starting from January 1, 2020, must be included in the ESL, a measure adopted under the EU “Quick Fixes.” To qualify for a zero rate on intra-Community deliveries, taxpayers are mandated to fulfill the ESL reporting duties as stipulated in Article 39bis.
The ESL must be submitted monthly through the Intervat system. However, if the value of goods supplied to customers in a quarter or the four preceding quarters does not exceed 50,000 euros, taxable persons filing quarterly VAT returns can file the ESL quarterly. The deadline for submitting the ESL is the same as that for filing the VAT return.
Annual Sales Listing (ASL)
In Belgium, taxable persons are required to file an ASL that lists all their Belgian customers registered for VAT in Belgium.
The listing must include the following:
- Name and VAT number of each client
- Total turnover for each client for the year
- Total amount of VAT imposed
The filing should be made through the Intervat system by March 31 of the year following the calendar year in connection with which the filing is made.
Last Updated:20/11/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
