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Is a customer list required if you do not yet have an annual turnover of 2,500 euros?

LB
2025-04-07

Question

Dear Sir/Madam,
I am self-employed in secondary occupation but am not subject to VAT and do not pay social security contributions.


I teach yoga classes on Thursday and Sunday evenings, with an average of 4 to 5 participants. If I deduct all costs from my income, I will probably end up with less than €1,000 per year.

I only work with a daily income system. I do not issue invoices. Most participants are paid via Payconiq.

Now I have to create a customer list for the few people who participate in the yoga class?
Thank you in advance for your help.
Kind regards

Luc Bulckaert

Hello Luc

You will indeed not have to submit a customer list as VAT-exempted if you have not invoiced Belgian companies for more than 250 euros on an annual basis. If you only work with daily income, this is not the case and it will be empty. However, because we can only perform the check in Dexxter after you have generated it, you will still need to go through the steps by going to Declarations > Customer list and following the steps there. You will then need to confirm that you do not need to submit a customer list. However, we cannot know when you have created all your invoices, so we cannot do this ourselves.

Thank you... I can continue here.

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