In this article, you can find out what a VAT-listing is exactly, when to submit it and what to look out for as subject to VAT, exempted from VAT and not exempted from… But above all, discover how easy such a return is via the handy videos in this article!
What is a vAT listing? 🔎
In the VAT list, also known as the customer list, you list all Belgian customers subject to VAT and exempted from VAT to whom you have invoiced services or products for at least € 250 excl. VAT in the previous calendar year.
You then have to provide that list from the previous year to the VAT administration via their digital portal called Intervat. Don’t worry, because Dexxter provides that list coupled with a simple step-by-step plan so you can submit easily.
What does it state correctly?
Here’s some theory, but our tip: just use Dexxter! We automatically make sure the right customers end up 100% correct on your returns!
You should discover for yourself how easy it is to use Dexxter via the handy videos in this article! Below is the theory of what does or does not appear on the vAT list!
It is a summary in which you inform the VAT authorities which Belgian customers subject to VAT or exempted from VAT you have invoiced in the previous calendar year for at least € 250 excl. VAT on an annual basis.
This therefore concernsyour VAT subject to VAT and VAT exempted customers (VAT exempted = small companies with an annual turnover less than €25,000 who have applied for a VAT exemption).
Liberal professions, such as doctors, physiotherapists, nurses, etc., among others. are not subject to VAT. You do not then need to include them in your vAT listing.
To achieve this result, you first filter at customer level: for each customer, you ask yourself the question: is the customer subject to VAT or exempt from VAT?
The customers whose answer is yes, you filter further and look at the invoiced amount excluding VAT on an annual basis. Did you invoiced him for at least €250 excl. VAT in the previous calendar year? Check, then he should be included on the return.
Of course, you may also start from another angle, first filtering on the amount of €250 excl. VAT per customer. Only then do you take a look at which of these customers are subject to VAT or exempted from VAT, which then remain for your VAT listing.
Do you do your accounting through Dexxter?
No worries then, because Dexxter makes sure your vAT listing is neatly stated, we take care of the filtering! Includes a handy step-by-step plan for submitting your listing via Intervat.
Until when do I have time? ⌛
That list of customers must be submitted via Intervat, the digital platform of VAT administration, by 30 March at the latest .
Afraid of forgetting a deadline? Feel free to take a look at our Dexxter timeline. That way you can be sure you never forget a deadline, because along with all your other tax deadlines, you will always find a summary of your tax to-do’s there.
Scenario 1: I am subject to VAT and my vAT listing is empty: do I have to submit anything?
Yep, always!
Nothing to do, but as a VAT subject to VAT you always have to file a VAT listing, even if it is completely empty.
This is not an exceptional situation either, think, for example, of a clothing shop subject to VAT that only sold clothing to private persons in the previous calendar year. That will have to submit an empty listing.
Or you have a webshop with an amount of customers subject to VAT, but if your annualised sales value per individual customer remains below €250 excl. VAT, no one will end up on your VAT listing and you will therefore just submit an empty listing.
Below you can find the video we recorded specifically for those subject to VAT:
Scenario 2: I myself am exempted from VAT: do I then have to submit a VAT listing?
Yes, but not always!
Even if you yourself are exempted from VAT, it is perfectly possible that you have to submit a listing.
Is your vAT listing empty? Then you don’t have to do anything at all. A submission via Intervat is not necessary.
Do you have at least one customer on your VAT-listing? Then you do need to submit a customer list.
This is a common misunderstanding, but if you have at least one customer on your VAT list, then you do have to submit a customer list as a VAT exempted entrepreneur.
Do you use Dexxter to keep your records in order? Good to hear, because Dexxter simply gives you automatic alerts when you need to submit a vAT listing.
And through our handy instructions, you also know exactly what to submit where on Intervat, so no chance of making a mistake!
Below you can find the video we recorded specifically for entrepreneurs exempted from VAT:
Scenario 3: I am not subject to VAT myself: do I have to submit a VAT listing?
No! Because you have nothing to do with VAT at all, as you fall under the Article 44 category of the VAT Code. You can find a lot of medical professions there, for example, the classics that are not subject to VAT.
Attention 1️⃣
We are not talking about entrepreneurs exempted from VAT! See the section above for that.
Attention 2️⃣
If you are a mixed subject to VAT, you will still have to submit a listing. This means that part of your activities are not subject to VAT, think of purely medical activities for example. But that other part of your activities are still subject to VAT or exempted from VAT, for example selling products or providing training.
Then you are a mixed VAT payer and will still have to file a VAT listing for the activities that are subject to VAT or exempted from VAT.
Would you like to discover Dexxter?
You can do so via Dexxter where you can always take advantage of our 30 days free trial. This gives you plenty of time to discover all our functionalities, including the VAT-listing module.
Do you still have questions specifically? That is perfectly normal, many of your colleagues do!
This is precisely why we have also built a community in Dexxter. That is a place in the application where entrepreneurs can ask questions and get answers from other entrepreneurs, sparring together to find solutions.
In addition, we also have learning centre available Dexxter, packed with content, videos, courses …
You are not alone as a (starting) self-employed person, let that be clear!
