Belgian EC sales lists (ESL)
Where goods are sold (dispatched) by a Belgian VAT registered business, an EC Sales list (ESL) may be required. These listings enable the Belgian and other EU tax authorities to compare the declared VAT transactions to ensure consistency and full declarations for any tax due. Since the 2010 EU VAT Package, companies must also produce ESLs for services.
The ESL contains details of the names and VAT numbers of the recipients, the total value of the sales to the customers in the period as well as the transaction codes.
When do Belgian EU Sales List reports have to be completed?
If a Belgian VAT registered business makes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Belgian border, this may have to be reported in the ESL. Reporting is monthly or quarterly depending on the company’s VAT reporting period. However, traders with a turnover of above EUR50,000 in any of the four preceding quarters will be required to file monthly ESLs. There is no reporting threshold.
Belgian ESLs can be submitted on paper using Form 723 or electronically on the Ministry of Finance website.
When should Belgian ESLs be filed?
Belgian ESLs are required on the 20th day of the month following the supply.
Failure to submit or late submission of the ESL may trigger an administrative penalty up to EUR3,000. Omissions or incorrect information can also lead to penalties up to EUR1,350.
Need a fiscal representative in Belgium?
Non-EU businesses selling in Belgium will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
Need help with your Belgian VAT compliance?
Researching Belgian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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