- The annual VAT client listing for 2025 must be submitted by March 30, 2026, via Intervat; late submission results in fines.
- The listing includes sales over €250 (excluding VAT) per Belgian VAT number to Belgian VAT-registered clients; sales to individuals or foreign companies are excluded.
- All VAT-registered businesses, including small businesses (annual turnover up to €25,000), must submit the listing, even if they do not file periodic VAT returns.
- If there is nothing to report (nihil listing), submission is still required unless the relevant box was checked in the last VAT return of 2025.
- From 2026, small businesses must always report their total turnover on the listing, even if it is a nihil listing, to allow the tax authorities to check if the €25,000 threshold is exceeded.
Source: alaska-group.eu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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