Belgium Vat Return

Belgium VAT Return Skill (Déclaration Périodique / Periodieke Aangifte) v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.

Key grilles/cases (the boxes you will use most):

Conservative defaults — Belgium-specific values:

Red flag thresholds:

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the period. Acceptable from: BNP Paribas Fortis, KBC, Belfius, ING Belgium, CBC, AXA Bank, Argenta, Crelan, Revolut Business, Wise Business, or any other.

Recommended — sales invoices (especially intra-EU and co-contractor reverse charge), purchase invoices above €400, the client's TVA/BTW number (BE + 10 digits).

Ideal — complete invoice register, prior period return, reconciliation of grille 72 credit.

Refusal policy if minimum is missing — SOFT WARN. Same as Malta v2.0 template.

Belgium-specific refusal catalogue

R-BE-1 — Régime forfaitaire. Trigger: client is under the flat-rate scheme (forfaitaire regeling). Message: "Forfaitaire taxpayers have simplified obligations with pre-determined profit margins. This skill covers the normal regime only."

R-BE-2 — Small enterprise exemption (vrijstellingsregeling / franchise). Trigger: client under the small enterprise exemption (turnover < €25,000). Message: "Small enterprise exemption clients do not charge VAT and cannot recover input VAT. They file a special listing only (listing clients), not the periodic return. This skill covers the normal regime."

R-BE-3 — Partial exemption (pro rata). Trigger: both taxable and exempt supplies, non-de-minimis. Message: "You make both taxable and exempt supplies. Input VAT must be apportioned. Please use a comptable-fiscaliste."

R-BE-4 — Margin scheme (régime de la marge / margeregeling). Trigger: second-hand goods, art, antiques. Message: "Margin scheme requires per-item margin computation. Out of scope."

R-BE-5 — VAT unit (unité TVA / BTW-eenheid). Trigger: client is part of a BTW-eenheid. Message: "BTW-eenheden require consolidation. Out of scope."

R-BE-6 — Fiscal representative. Trigger: non-resident with fiscal representative. Message: "Non-resident with fiscal representative — out of scope."

R-BE-7 — Real estate (TVA immobilière). Trigger: new construction or property. Message: "Real estate VAT is complex. Please use a comptable-fiscaliste."

R-BE-8 — Income tax instead of VAT. Trigger: user asks about IPP/ISOC instead of TVA/BTW. Message: "This skill handles Belgian VAT only."

Section 3 — Supplier pattern library (the lookup table)

Match by case-insensitive substring. If none match, fall through to Section 5.

3.1 Belgian banks (fees exempt — exclude)

3.2 Belgian government, regulators, and statutory bodies (exclude entirely)

3.3 Belgian utilities

3.4 Insurance (exempt — exclude)

3.5 Post and logistics

3.6 Transport (Belgium domestic)

3.7 Food retail (blocked unless hospitality business)

3.8 SaaS — EU suppliers (reverse charge, grille 88/55 for services, 86/55 for goods)

3.9 SaaS — non-EU suppliers (reverse charge, grille 87/56 area)

3.10 SaaS — the exception

3.11 Payment processors

3.12 Professional services (Belgium)

3.13 Payroll and social security (exclude entirely)

3.14 Property and rent

3.15 Internal transfers and exclusions

Section 4 — Worked examples

Six fully worked classifications from a hypothetical Belgium-based self-employed IT consultant.

Example 1 — Non-EU SaaS reverse charge (Notion)

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; EUR 14.68

Reasoning: Notion Labs Inc is US (Section 3.9). Non-EU reverse charge. Client self-assesses: output VAT on grille 56, input VAT on grille 63. Base on grille 87. Net effect zero.

Output:

Example 2 — EU service, reverse charge (Google Ads)

Input line: 10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April 2026 ; -850.00 ; EUR

Reasoning: IE entity — EU service reverse charge. Base on grille 88, output VAT on grille 55, input VAT on grille 63. Net zero.

Output:

Example 3 — Entertainment, treatment in Belgium

Input line: 15.04.2026 ; COMME CHEZ SOI BRUXELLES ; DEBIT ; Business dinner ; -220.00 ; EUR

Reasoning: Restaurant transaction. In Belgium, the TVA on restaurant meals at 12% is deductible if the meal has a business purpose and is properly documented (names, business reason). However, frais de réception (entertainment of external guests) at 50% deductible for income tax but fully deductible for VAT if documented. Personal meals: blocked. Default: block, flag for reviewer.

Output:

Example 4 — Capital goods (investissement)

Input line: 18.04.2026 ; DELL BELGIQUE SA ; DEBIT ; Laptop XPS 15 ; -1,595.00 ; EUR

Reasoning: Capital goods in Belgium go to grille 83 (investissements / investeringen). There is no explicit minimum threshold for capitalisation for TVA purposes, but assets used for more than one year are typically treated as capital goods. Input VAT on grille 63. Subject to herzieningsregeling (5 years movable, 15 years immovable).

Output:

Example 5 — EU B2B service sale

Input line: 22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice BE-2026-018 IT consultancy ; +3,500.00 ; EUR

Reasoning: B2B services to Germany — place of supply is customer's country. Report on grille 45 (services intracommunautaires fournis). No output VAT. Verify German USt-IdNr on VIES.

Output:

Example 6 — Motor vehicle, partial recovery

Input line: 28.04.2026 ; ARVAL BELGIUM ; DEBIT ; Lease payment BMW 3 Series ; -650.00 ; EUR

Reasoning: Car lease. In Belgium, TVA on cars is deductible based on professional use, capped at a maximum of 50% (Art. 45 §2 CTVA). The default professional use percentage can be calculated using the formula: (distance domicile-travail x 2 x 200 working days + private km) / total km. For mixed-use vehicles, the 50% cap applies. Default: 50% deductible (most common for self-employed).

Output:

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 21% (Art. 37 §1 CTVA)

Default rate. Sales → grille 03/54. Purchases → grille 81 or 82 or 83 / grille 63.

5.2 Reduced rate 12% (Table B, Annex to AR no. 20)

Restaurant meals (food + non-alcoholic drinks), social housing, certain energy products (margarine). Sales → grille 02/54. Purchases → grille 81 or 82 / 63.

5.3 Reduced rate 6% (Table A, Annex to AR no. 20)

Basic foodstuffs, water supply, books, medicines, hotels, renovation of old residential buildings (>10 years), passenger transport, cultural events (concerts, theatre, museums), social housing rehabilitation. Sales → grille 01/54. Purchases → grille 81 or 82 / 63.

5.4 Zero rate

Exports → grille 00 (with export evidence). Intra-EU goods → grille 46 (with VIES). Intra-EU B2B services → grille 45.

5.5 Exempt without credit (Art. 44 CTVA)

Medical, education, insurance, financial services, residential rent, postal universal service. If significant → R-BE-3 refuses.

5.6 Local purchases

Input VAT on compliant invoice. Goods → grille 81, services → grille 82, capital goods → grille 83. Input VAT → grille 63.

5.7 Co-contractor reverse charge (medecontractant / cocontractant)

Belgium has a domestic co-contractor reverse charge for construction work (Art. 20 AR no. 1), real estate transactions, and certain other sectors. The customer self-assesses VAT. Base → grille 87, output VAT → grille 56, input → grille 63. Invoices must mention "TVA due par le cocontractant" or "BTW verlegd".

5.8 Reverse charge — EU services (Art. 21 §2 CTVA)

EU service: base → grille 88, output VAT → grille 55, input → grille 63. Net zero.

5.9 Reverse charge — EU goods (intracommunautaire verwervingen)

EU goods: base → grille 86, output VAT → grille 55, input → grille 63.

5.10 Reverse charge — non-EU

Non-EU services/goods: base → grille 87, output VAT → grille 56, input → grille 63. If goods import with ET 14 licence → base grille 87, output → grille 57.

5.11 Capital goods (investissements)

Assets used for >1 year → grille 83. Subject to herzieningstermijn (5 years movable, 15 years immovable). No explicit minimum value threshold for TVA capitalisation.

5.12 Blocked/restricted input VAT

• Motor vehicles: max 50% deductible (Art. 45 §2 CTVA). Professional use formula or lump sum.
• Fuel: follows vehicle deduction percentage (max 50%).
• Restaurant meals: TVA deductible if business purpose documented. Alcohol excluded.
• Entertainment/reception (frais de réception): TVA fully deductible for VAT purposes (unlike 50% income tax deduction). BUT personal entertainment blocked.
• Gifts: TVA deductible if unit value ≤ €50 (excluding VAT) per occasion.
• Tobacco: not deductible.
• Hotel accommodation for staff: not deductible. For clients/third parties: deductible.

5.13 Co-contractor reverse charge (construction detail)

For registered construction contractors: when a registered contractor provides construction services to another registered contractor, the customer self-assesses. The supplier invoices without VAT and mentions "BTW verlegd — medecontractant" or "Autoliquidation — Art. 20 AR n° 1". This is uniquely Belgian — not found in all EU member states.

5.14 Sales — local domestic

Charge 21%, 12%, or 6%. Map to grille 01/02/03 + 54.

5.15 Sales — cross-border B2C

Above €10,000 EU-wide → R-EU-5 OSS refusal fires.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel and vehicle costs

Pattern: TOTAL, SHELL, Q8, TEXACO. Default: 50% deductible (vehicle cap). Question: "What is the professional use percentage?"

6.2 Restaurants and entertainment

Pattern: restaurant, brasserie, café. Default: block. Question: "Business meal? Names and purpose? Note: alcohol VAT never deductible."

6.3 Ambiguous SaaS billing entities

Default: non-EU reverse charge (87/56/63). Question: "Check invoice for legal entity."

6.4 Round-number owner transfers

Default: exclude. Question: "Customer payment, own money, or loan?"

6.5 Incoming from individuals

Default: domestic B2C 21%. Question: "Sale? Business or consumer?"

6.6 Foreign counterparty incoming

Default: domestic 21%. Question: "B2B with VAT number, B2C, goods or services, country?"

6.7 Large one-off purchases

Default: grille 83 if capital good. Question: "Confirm invoice amount."

6.8 Mixed-use phone, internet

Default: 0%. Question: "Dedicated business or mixed?"

6.9 Outgoing to individuals

Default: exclude. Question: "Contractor, wages, refund, or personal?"

6.10 Cash withdrawals

Default: exclude. Question: "What was cash used for?"

6.11 Rent

Default: no VAT (residential). Question: "Commercial with TVA option?"

6.12 Foreign hotel

Default: exclude from input. Question: "Business trip?"

6.13 Airbnb income

Default: [T2] flag. Question: "Duration? Tourist accommodation?"

6.14 Co-contractor construction reverse charge

Pattern: construction companies, entrepreneurs. Default: [T2] flag. Question: "Is this construction work subject to co-contractor reverse charge (medecontractant)?"

6.15 Platform sales

Default: if EU cross-border above €10,000 → R-EU-5. Otherwise: domestic 21%. Question: "Sell outside Belgium?"

Section 7 — Excel working paper template (Belgium-specific)

The base specification is in vat-workflow-base Section 3.

Sheet "Transactions"

Column H accepts grille codes from Section 1.

Sheet "Grille Summary"

| 01 | Sales 6% base | =SUMIFS(...) |
| 02 | Sales 12% base | =SUMIFS(...) |
| 03 | Sales 21% base | =SUMIFS(...) |
| 45 | Intra-EU services provided | =SUMIFS(...) |
| 46 | Intra-EU goods supplied | =SUMIFS(...) |
| 54 | Output VAT on domestic sales | =01*0.06 + 02*0.12 + 03*0.21 |
| 55 | Output VAT on EU reverse charge | =(86+88)*0.21 |
| 56 | Output VAT on non-EU/co-contractor | =87*0.21 |
| 59 | Total output VAT | =54+55+56+57 |
| 81 | Purchases goods base | =SUMIFS(...) |
| 82 | Purchases services base | =SUMIFS(...) |
| 83 | Capital goods base | =SUMIFS(...) |
| 86 | EU goods acquired base | =SUMIFS(...) |
| 88 | EU services received base | =SUMIFS(...) |
| 87 | Other acquisitions base | =SUMIFS(...) |
| 63 | Total deductible input VAT | =SUM(input VAT) |
| 71 | Net payable | =MAX(0, 59-63) |
| 72 | Net credit | =MAX(0, 63-59) |

Mandatory recalc step

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/belgium-vat-<period>-working-paper.xlsx

Section 8 — Belgian bank statement reading guide

CSV format conventions. Belgian banks export CSV with semicolons and DD/MM/YYYY. Common columns: Datum/Date, Omschrijving/Description, Bedrag/Montant, Saldo/Solde. KBC uses structured export; Belfius and BNP Paribas Fortis use similar formats.

Bilingual descriptions. Belgium has three official languages (Dutch, French, German). Bank statements may use: loyer/huur (rent), salaire/loon (salary), intérêts/rente (interest), virement/overschrijving (transfer), cotisations/bijdragen (contributions).

Internal transfers. "Virement interne", "interne overboeking". Exclude.

SPF Finances payments. Tax payments appear as "SPF FINANCES", "FOD FINANCIEN", or with structured communications (+++XXX/XXXX/XXXXX+++). Always exclude.

Structured communication. Belgian payments often use structured communication (+++XXX/XXXX/XXXXX+++). This is a reference number, not a classification indicator.

Foreign currency. Convert to EUR at ECB rate.

IBAN prefix. BE = Belgium. NL, FR, DE, LU = EU. US, GB = non-EU.

Section 9 — Onboarding fallback

9.1 Entity type

Inference rule: SPRL/BVBA = old company form; SRL/BV = new company form; personne physique/eenmanszaak = sole trader. Fallback: "SRL/BV, SA/NV, or sole trader (indépendant/zelfstandige)?"

9.2 VAT regime

Fallback: "Standard regime, franchise (small enterprise exemption), or forfaitaire?"

9.3 TVA/BTW number

Fallback: "Your Belgian TVA/BTW number? (BE + 10 digits)"

9.4 Filing period

Fallback: "Which month or quarter?"

9.5 Industry

Fallback: "What does the business do?"

9.6 Employees

Inference rule: ONSS/RSZ outgoing. Fallback: "Employees?"

9.7 Exempt supplies

Fallback: "Any exempt sales?" If yes → R-BE-3.

9.8 Credit carried forward

Always ask. "TVA/BTW credit from prior period? (Grille 72)"

9.9 Cross-border customers

Fallback: "Customers outside Belgium? EU/non-EU? B2B/B2C?"

9.10 Construction sector

Conditional: "Are you in construction? (Co-contractor reverse charge may apply.)"

Section 10 — Reference material

Sources

1. Code de la TVA (CTVA) / BTW-Wetboek — https://finances.belgium.be
2. Arrêtés royaux d'exécution (AR no. 1, no. 20, etc.)
3. Table A (6%) and Table B (12%) — Annexes to AR no. 20
4. SPF Finances / FOD Financiën guidance on periodic returns
5. Council Directive 2006/112/EC — via eu-vat-directive companion
6. VIES — https://ec.europa.eu/taxation_customs/vies/

Known gaps

1. Bilingual descriptions not exhaustively mapped.
2. Co-contractor construction reverse charge flagged T2 only.
3. ET 14 import licence details not covered.
4. Vehicle deduction percentage formula simplified to 50% cap.
5. Temporary reduced rates (energy measures) require annual verification.

Change log

• v2.0 (April 2026): Full rewrite to Malta v2.0 structure.
• v1.0/1.1: Initial skill.

Self-check (v2.0)

1. Quick reference: yes. 2. Supplier library (15): yes. 3. Worked examples (6): yes. 4. Tier 1 (15): yes. 5. Tier 2 (15): yes. 6. Excel template: yes. 7. Onboarding (10): yes. 8. 8 refusals: yes. 9. Reference material: yes. 10. Vehicle 50% cap: yes. 11. Co-contractor reverse charge: yes. 12. Restaurant 12% rate: yes. 13. Grille system: yes. 14. Bilingual considerations: yes. 15. Non-EU SaaS 87/56: yes.

End of Belgium VAT Return Skill v2.0

This skill is incomplete without BOTH companion files: vat-workflow-base v0.1+ AND eu-vat-directive v0.1+.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a comptable-fiscaliste, bedrijfsrevisor, or equivalent licensed practitioner) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).