What do the VAT grids in my accounting mean?

When you consult your journals in Dexxter’s reports, you will see a whole list of your sales invoices & credit notes, your expenses, and your daily receipts. These are accompanied by codes such as [55], [59], [82], etc. But what do these codes mean? 🧐

VAT grids 🧮

What you see there are VAT codes. Your VAT return is actually a grid listing all the figures for the VAT authorities.

Dexxter will translate these into a practical and clear overview in your profile. However, accountants or auditors may also wish to check the grid view. And perhaps you would like to check where all those figures come from yourself. You can do this by going to your Declarations -> VAT declaration and sliding the shifter to the grid view.

This will allow you to see the grid of all your figures per VAT code.

What do these codes mean? 🆘

In Dexxter, you can click on any grid in the grid view to find out what it means. You can also click on any amount to see where this total amount comes from.

We have listed all the grids below. 📋

Sales

A. Sales to Belgian customers

• Grid [00] : your turnover excluding VAT on which 0% VAT has been charged (very exceptional, often an indication that something has been entered incorrectly)
• Grid [01] : your turnover excluding VAT on which 6% VAT has been charged
• Grid [02] : your turnover excluding VAT on which 12% VAT has been charged
• Schedule [03]: your turnover excluding VAT on which 21% VAT has been charged

B. Sales (co-contractor)

• Grid [45] is specifically for Belgian co-contractors. You do not have to charge VAT to your customer subject to VAT when working on immovable property in Belgium.

C. Sales to foreign customers

• Grid [44]: your turnover from services that you have invoiced to foreign companies subject to VAT within the EU
• Grid [46]: your turnover from products that you have invoiced to foreign companies subject to VAT within the EU
• Grid [47]: your turnover that you invoice to foreign, non-European companies

D. Credit notes for invoices sent

• Grid [48] : your credit notes for invoices whose turnover ended up in grid 44 or 46
• Grid [49] : your credit notes for invoices that had nothing to do with grid 44 or 46

Purchases

A. Purchases from a Belgian supplier

• Grid [81] : your purchases of trade goods and subcontracting, excluding VAT
• Grid [82] : your purchases of services and miscellaneous goods, excluding VAT (everything that does not belong in grids 81 and 83)
• Grid [83] : this grid is for your investments, excluding VAT

B. Credit notes and negative corrections

• Grid [84] : credit notes for purchase invoices that were included in grid 86 or 88
• Grid [85] : credit notes for purchase invoices that are not related to grid 86 or 88

C. Particular incoming transactions

• Grid [86] : purchases of trade goods or subcontracting from grid 81 are repeated here if your supplier was a foreign European company.
• Grid [87] : purchases where your supplier applies VAT co-contractor are entered here excluding VAT.
• Grid [88] : general purchases or services from grid 82 or investments from grid 83 are repeated here if your supplier was a foreign European company.

VAT

A. VAT to be paid

• Grid [54] : the sum of the VAT to be paid on your sales invoices
• Grid [55] : when purchasing services and goods outside Belgium but within the EU, the VAT is reverse-charged. You must declare this VAT in your VAT return.
• Grid [56] : all purchases where VAT is reverse-charged, but which do not fall under grid 55 or 57. You must declare this VAT in your VAT return.
• Grid [57] : VAT is reverse-charged on purchases of goods outside the EU by holders of a special permit for the reverse charge. You must declare this VAT in your VAT return. (This is very rare.)
• Grid [61] : total amount of VAT you have to pay as a result of a review
• Grid [63] : VAT due on a credit note received

B. Deductible VAT

• Grid [59] : total recoverable VAT
• Grid [62] : total amount of deductible VAT as a result of a revision
• Grid [64] : VAT that you can recover because you have issued a credit note for a sales invoice

C. Balance

• Grid [71] : VAT amount that you must pay to the VAT authorities
• Grid [72] : VAT amount that the VAT authorities still owe you

Want to know more about VAT? Here are some useful links 🔗

• The VAT declaration explained in practice
• When is a restaurant or café visit allowed in your accounts?
• A list of deductible professional expenses for your accounting
• 100% accounting peace of mind with Dexxter