As part of the EU free market reforms in the mid-1990’s, a new system was introduced to record the movement of goods across European borders. This system, known as, Intrastat filing, captures details and values of intra-community trade.
When do Belgian Intrastat declarations have to be completed?
When Belgian VAT registered companies, either resident or non-resident, sell or transfer goods across national borders, this intra-community trade should be recorded in the Intrastat declaration.
Intrastat filings list the goods sent out of Belgium as ‘dispatches’, as well as goods brought into Belgium as ‘arrivals’. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).
What are the Belgian Intrastat DEB declaration thresholds?
All VAT-registered businesses must state the total value of any goods supplied, and/or acquired from, other member states in their VAT return. However, businesses exceeding certain thresholds are required to make Intrastat Supplementary Declarations (SDs). Current thresholds for Belgian SDs are €1,500,000 for arrivals and €1,000,000 per annum for dispatches.
Belgian Intrastat thresholds (per annum)
What information is included in a Belgian Intrastat filing?
Each movement of goods across the Belgian national border to/from another EU country must be listed. The shipment lists should include the trade classification, value, quantity, weight, commodity code and country code of arrival or dispatch.
When should Belgian Intrastats be filed?
Monthly Intrastats should be filed by the 20th day of the month following the movements. Electronic filings are preferred. There may be minor infringement penalties for late filings.
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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