Customer list

Hello LVS,

A customer list is not a list of all your customers.

Here come all your Belgian customers who are subject to VAT and to whom you have invoiced at least £250 excluding VAT on an annual basis (total of all invoices for that customer added up per calendar year).

Are you subject to VAT? Then you are required to always submit a customer list, even if this customer list is completely empty.

Are you a 'exempted from VAT small business'? Then you only need to submit a customer list if it actually contains customers. You do not need to submit a completely empty customer list if you benefit from the VAT exemption for small businesses.

Kind regards,

Your Dexxter Expert