- VAT taxpayers must submit the 2025 customer listing via Intervat by March 31, 2026; paper submission is allowed only with authorization.
- Special rules apply for submitting the listing in cases of business cessation, joining or leaving a VAT group, or changes in VAT group activities.
- If no reportable transactions occurred, specific actions depend on your VAT status: tick the appropriate box in your last periodic VAT return, submit a nil listing, or inform your tax office.
- Agricultural and VAT group taxpayers must submit a nil listing; those under the exemption scheme must report their previous year’s turnover by March 31, 2026.
- Detailed instructions are provided for submitting a nil listing via Intervat.
Source: financien.belgium.be
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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