If you need to submit periodic VAT returns , you must submit the annual statement of the VAT liable customers (also known as ‘ customer listing ‘) via Intervat .
Exception: If you have been authorized to submit your periodic returns on paper, you may also submit your customer listing on paper.
If your company is subject to another regulation, you can submit your customer listing via Intervat . Paper submission is allowed, but in that case you must request the form from your authorized office and return it completed to the scanning center.
How can you easily submit your customer listing via Intervat?
If you have ceased your activity , you must submit your customer listing within three months of the loss of your VAT taxable status.
You can now find the principles for submitting a customer listing upon joining, leaving, ceasing your activities as a member of a VAT group or upon ceasing or changing the activities of the VAT group in the FAQ Annual customer listing .
What should I do if I have not performed any actions that should be included in the customer listing?
| You are | What do you have to do? |
|---|---|
| a taxable person who must submit periodic VAT returns |
|
| a taxable person subject to the agricultural scheme | Submit a nil listing . |
| a taxable person subject to the exemption scheme | You no longer need to submit a nil listing . |
| member of a VAT group that must submit periodic VAT returns | Submit a nil listing . |
| another taxpayer _ | Inform your authorized office in writing . |
How to submit a nil listing via Intervat?
Source: financien.belgium.be
