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I have now noticed (fourth quarter) that I have received European invoices throughout the year without VAT being charged. Can I file a special vAT declaration for the whole year? And can I still include this cost in my expenses?
I have now noticed (fourth quarter) that I have received European invoices throughout the year without VAT being charged. Can I file a special vAT declaration for the whole year? And can I still include this cost in my expenses?
You must declare these invoices on your intra-Community vAT declaration and then pay the vAT on them to the Belgian vAT authorities (according to the Belgian vAT rates). You can then simply enter the invoices as other invoices (only the amount without vAT counts as an expense because the vAT is already included in your vAT declaration).
You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.