Intra-community listing

Intra-Community listing

Every VAT-registered business must draw up an annual customer listing. It reports to the government, for that year, the sales amounts excluding VAT of the transactions per VAT-registered customer (excl. VAT).

Taxable persons who carry out intra-Community supplies of goods or services must additionally submit an Intra-Community listing. It states all transactions (sales) to customers with a valid VAT number in other EU countries. For each customer, the list gives:

• the VAT identification number (checked via VIES)
• the amount of the transactions carried out
• the code of the activity category: these codes are known to your accountant and are applied based on the information from the entrepreneur

An intra-Community listing is submitted, just like a customer listing, via the online portal Intervat, monthly or quarterly depending on the period of your VAT returns.

Intrastat declaration

Companies that sell more than € 1.500.000,- within the EU and purchase more than € 1.000.000,- from other EU countries must also submit an Intrastat declaration in addition to the intra-Community listing. This allows the National Bank of Belgium to collect statistical data on the movement of goods between Belgium and the EU member states. All VAT-registered businesses within the EU must make such declarations. For Belgian companies and entrepreneurs, the National Bank's online application OneGate is the only channel for Intrastat declarations.